MICHAEL GILLESPIE & ASSOCIATES, PLLC
CERTIFIED PUBLIC ACCOUNTANTS
Vancouver, WA 98666
206.353.5736
Consent of Independent Registered Public Accounting Firm
To the Board of Directors
Valueone, Inc.
We consent to the use of our report dated September 10, 2022 with respect to the financial statements of Value One, Inc. as of December 31, 2021 and 2020 and the related statements of operations, shareholders’ deficit and cash flows for the years then ended. We also consent to the reference to our firm under the caption “Experts” in the Form S-1.
Michael Gillespie & Associates, PLLC
Vancouver, Washington
February 28, 2023
/s/ Michael Gillespie & Associates, PLLC