Attached files

file filename
S-1/A - AMENDMENT NO. 1 TO FORM S-1 - HUI YING FINANCIAL HOLDINGS Corpg7776.txt
EX-5.1 - OPINION & CONSENT OF COUNSEL - HUI YING FINANCIAL HOLDINGS Corpex5-1.txt
EX-10.2 - WRITTEN DESCRIPTION OF VERBAL LOAN AGREEMENT - HUI YING FINANCIAL HOLDINGS Corpex10-2.txt

                                                                    Exhibit 23,2

                         HARRIS & GILLESPIE CPA'S, PLLC
                          CERTIFIED PUBLIC ACCOUNTANT'S
                          3901 STONE WAY N., SUITE 202
                                SEATTLE, WA 98103
                                  206.547.6050


                          REGISTERED AUDITOR'S CONSENT

We, Harris & Gillespie Cpas, PLLC, of 3901 Stone Way North, Suite #202, Seattle,
WA. 98103,  do hereby consent to the use of our reports dated November 4th, 2014
on the financial  statements of Tapioca Corp. as of October 31, 2014 and for the
period from April 18, 2014  (inception)  through October 31, 2014 be included in
and made part of any filing to be filed with the U.S.  Securities  and  Exchange
Commission.  I  also  consent  to  your  use  of my  name  as an  expert  in the
appropriate sections of those filings.

Dated this 7th day of March, 2015.


/s/ HARRIS & GILLESPIE CPA'S, PLLC
-------------------------------------------
Certified Public Accountant'