MAC
MACACCOUNTINGGROUP,LLP
CERTIFIEDPUBLICACCOUNTANTS
TO THEBOARD OFDIRECTORS
BIGEON
WE HEREBY CONSENT TO THE USE IN THE FOREGOINGAMENDMENTNO.2 OF THEREGISTRATIONSTATEMENT ONFORMS-
1/A OF OUR REPORT DATEDDECEMBER14,2018, REGARDING THE FINANCIAL STATEMENTS OFBIGEON AS OFJULY31,
2018, AND TO THE REFERENCE TO OUR FIRM UNDER THE HEADING"EXPERTS" IN THEREGISTRATIONSTATEMENT.
MACACCOUNTINGGROUP,LLP
MIDVALE,UTAH
MARCH20,2019
WWW.MACACCOUNTINGGROUP.COM
1070MECHAMLANE,MIDVALE,UTAH84047
801.414.3664
