Registered with the Public Company
Accounting Oversight Board
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Board of Directors
Palayan Resources, Inc.
As independent registered public accountants, we hereby consent to the use of our report dated July 18, 2014, with respect to the financial statements of Palayan Resources, Inc., in its registration statement on Form S-1 relating to the registration of 15,000,000 shares of common stock. We also consent to the reference of our firm under the caption “interests of name experts and counsel” in the registration statement.
/s/ SADLER, GIBB AND ASSOCIATES, LLC
Salt Lake City, UT
July 18, 2014