Attached files

file filename
S-1/A - AMENDMENT NO. 3 TO FORM S-1 - HUI YING FINANCIAL HOLDINGS Corpg7828.txt
EX-5.1 - OPINION & CONSENT OF COUNSEL - HUI YING FINANCIAL HOLDINGS Corpex5-1.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 26th, 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.  We  also  consent  to your  use of our  name  as an  expert  in the
appropriate sections of those filings.

Dated this 20th day of April, 2015.


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