CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To The Shareholders and Board of Directors of Lee Pharmaceuticals, Inc.

We consent to the inclusion in the Form 1-K of Lee Pharmaceuticals, Inc of our report dated March 29^th, 2023, of the balance sheet and the related statements of operations, stockholders’ equity, and cashflows for the year ended December 31, 2022.

/s/ Olayinka Oyebola

OLAYINKA OYEBOLA & CO

Chartered Accountant

PCAOB No:5968

Lagos, Nigeria

April 26, 2023