Vivi 10-12G Registration of securities

Exhibit 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the inclusion in this Registration Statement on Form 10, of Vivi Holdings, Inc. of our report dated May 6, 2019 relating to our audits of the December 31, 2018 and 2017 consolidated financial statements, which report appears in the Prospectus that is part of this Registration Statement.

We also consent to the reference to our firm under the caption “Experts” in such Prospectus.

/s/ L&L CPAs, PS

L&L CPAs, PA

Plantation, FL

May 6, 2019