Exhibit 23.1
Independent Registered Public Accounting Firm’s Consent
We consent to the inclusion in this Registration Statement of Wins Finance Holdings Inc. on Form S-4 of our report dated March 3, 2015, with respect to our audit of the financial statements of Sino Mercury Acquisition Corp.as of December 31, 2014and for the period from March 28, 2014 (inception) through December 31, 2014, which report appears in the Prospectus, which is part of this Registration Statement. We also consent to the reference to our Firm under the heading “Experts” in such Prospectus.
/s/ Marcumllp
Marcumllp
New York, NY
May 11, 2015