Exhibit 23.2
 | Audit• Tax• Consulting• FinancialAdvisory Registered with Public Company Accounting Oversight Board (PCAOB) |
Consent of Independent Registered Public Accounting Firm
We hereby consent to the incorporation by reference in this Registration Statement on Form S-1 ofAmerican BriVision (Holding) Corporationof our report dated March 1, 2018 relating to the consolidated financial statements ofAmerican BriVision (Holding) Corporationand its subsidiaries, our report dated April 30, 2018 relating to the consolidated financial statements of BioLite Holding, Inc. and its subsidiaries, and our report dated April 27, 2018 relating to the financial statements of Biokey, Inc., which appear in such Registration Statement. We also consent to the reference to us under thecaption“Experts” in such Registration Statement.
| /s/ KCCW Accountancy Corp. | |
| Diamond Bar, California | |
| November 13, 2018 |
KCCW Accountancy Corp. 3333 S. Brea Canyon Rd. #206, Diamond Bar, CA 91765 USA
Tel: +1 909 348 7228 • Fax: +1 909 895 4155 • info@kccwcpa.com