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S-1/A - S-1/A REGISTRATION STATEMENT - Beyond Air, Inc.s1a2_s1z.htm


Heaton & Company, PLLC

240 North East Promontory, Suite 200

Farmington, Utah 84025




Kristofer Heaton, CPA

William R. Denney, CPA




























240 N. East Promontory

Suite 200

Farmington, Utah

84025


(T) 801.218.3523


heatoncpas.com

EXHIBIT 23.1


CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


To the Board of Directors

Kokicare, Inc.

26716 Via Colina

StevensonSofia, Bulgaria, 1000


We hereby consent to the incorporation of our report dated September 28, 2015, with respect to the financial statements of Kokicare, Inc. for the period from April 24, 2015 (inception) through June 30, 2015, the Registration Statement of Kokicare, Inc. on Form S-1/A Amendment No. 2 to be filed on or about January 5, 2015.  We also consent to the use of our name and the references to us included in the Registration Statement.


/s/ Heaton & Company, PLLC


Heaton & Company, PLLC

Farmington, Utah

January 5, 2016