CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the inclusion in this Registration Statement on Form S-1 of our report dated September 28, 2018, of Elite Performance Holdings Corp. relating to the audit of the financial statements for the period from January 31, 2018 (Inception) through June 30, 2018 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 1, 2018