Exhibit 23.1

       

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the inclusion in this Registration Statement on Form F-1 dated March 16, 2023 of Chi Ko Holdings Limited and Subsidiaries (the “Company”) of our report dated November 18, 2022, relating to our audits of the consolidated financial statements of the Company as of and for the years ended March 31, 2022 and 2021, appearing in the Prospectus, which is part of this Registration Statement. We also consent to the reference to our firm under the heading “Experts” in such Registration Statement.

/s/ ZH CPA, LLC

Denver, Colorado

March 16, 2023

1600 Broadway, Suite 1600, Denver, CO, 80202, USA. Phone: 1.303.386.7224 Fax: 1.303.386.7101 Email: admin@zhcpa.us