CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the inclusion in this Registration Statement on Form S-1/A of our report dated July 14, 2015, of Emerald Medical Applications Ltd. relating to the audit of the financial statements as of December 31, 2013 and 2014 and the reference to our firm under the caption "Experts" in the Registration Statement.
/s/ M&K CPAS, PLLC
www.mkacpas.com
Houston, Texas
October 2, 2015