Attached files
| file | filename |
|---|---|
| S-1/A - S-1/A - Zentrum Holdings, Inc. | offline_s1a1.htm |
| EX-23.1 - CONSENT OF INDEPENDENT ACCOUNTING FIRM - Zentrum Holdings, Inc. | consent_231.htm |
| EX-10.5 - LOAN AGREEMENT - OFF LINE CO., LTD. AND OFF LINE JAPAN CO., LTD. - Zentrum Holdings, Inc. | ex105loanagreement.htm |
| EX-10.4 - LOAN AGREEMENT - KOICHI ISHIZUKA AND OFF LINE JAPAN CO. - Zentrum Holdings, Inc. | ex104loanagreement.htm |
| EX-10.3 - LOAN AGREEMENT - OFF LINE CO., LTD AND OFF LINE INTERNATIONAL, INC. - Zentrum Holdings, Inc. | ex103loanagreement.htm |
| EX-10.2 - OUTSOURCING AGREEMENT WITH UEDA TSUSHO, LTD. - Zentrum Holdings, Inc. | agreement_ueda.htm |
| EX-10.1 - SHARE CONTRIBUTION AGREEMENT - Zentrum Holdings, Inc. | contributionagreement.htm |
| EX-5.1 - LEGAL OPINION LETTER - Zentrum Holdings, Inc. | legalopinionletter.htm |
| EX-3.2 - BY-LAWS - Zentrum Holdings, Inc. | bylaws.htm |
| EX-3.1 - CERTIFICATE OF INCORPORATION - Zentrum Holdings, Inc. | certification.htm |
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the inclusion in this Registration Statement on Form S-1/A of our report dated August 7, 2020, of OFF Line Japan CO., LTD., relating to the audits of the consolidated financial statements for the year ended December 31, 2019 and the period from June 13, 2018 (Inception) through December 31, 2018 and the reference to our firm under the caption “Experts” in the Registration Statement.
/s/ M&K CPAS, PLLC
www.mkacpas.com
Houston, Texas
October 9, 2020