DANIEL R. LEONARD

CERTIFIED PUBLIC ACCOUNTANT

2155 DAUPHIN ST

MOBILE, AL  36606

Tel 251.455.1168

CONSENT OF INDEPENDENT REGISTERED ACCOUNTING FIRM

March 3, 2016

TO THE BOARD OF DIRECTORS

Punch TV Studios, Inc.

We consent to the use in this Offering Statement on Form 1-A of Punch Studios, Inc. of our report dated March 3, 2016, relating to our audits of the financial statements, which is part of this Offering Statement, and to the reference to our firm under the captions “Experts” and “Selection Financial and Other Data” in such Offering Statement.

Signature,

/s/ Daniel R. Leonard

DANIEL R. LEONARD

March 3, 2016