Attached files
| file | filename |
|---|---|
| EX-32.2 - UPAY | e18437_ex32-2.htm |
| EX-32.1 - UPAY | e18437_ex32-1.htm |
| EX-31.2 - UPAY | e18437_ex31-2.htm |
| EX-31.1 - UPAY | e18437_ex31-1.htm |
| 10-K - UPAY | e18437_upay-10k.htm |
Exhibit 23
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the inclusion in this Form 10-K of our report dated November 13, 2018 of UPAY, Inc., relating to the audit of the financial statements for the period ending February 28, 2018 and 2017.
/s/ M&K CPAS, PLLC
www.mkacpas.com
Houston, Texas
November 13, 2018