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S-1 Filing
Beyond Air (XAIR) S-1IPO registration
Filed: 1 Oct 15, 12:00am
Heaton & Company, PLLC
240 North East Promontory, Suite 200
Farmington, Utah 84025
Kristofer Heaton, CPA William R. Denny, CPA 240 N. Promontory Suite 200 Farmington, Utah 84025 (T) 801.218.3523 heatoncpas.com | EXHIBIT 23.1 CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Board of Directors Kokicare, Inc. 26716 Via Colina Stevenson Ranch, CA 91318 We hereby consent to the incorporation of our report dated September 28, 2015, with respect to the financial statements of Kokicare, Inc. for the period from April 24, 2015 (inception) through June 30, 2015, in the Registration Statement of Kokicare, Inc. on Form S-1 to be filed on or about September 30, 2015. We also consent to the use of our name and the references to us included in the Registration Statement. /s/ Heaton & Company, PLLC Farmington, Utah September 29, 2015
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