Upay (UPYY) S-1 IPO registration

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the inclusion in this Registration Statement on Form S-1 of our report dated June 14, 2019 of UPAY, Inc. relating to the audit of the financial statements for the periods ending February 28, 2019, and 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

November 7, 2019