We hereby consent to the inclusion in this Registration Statement on Form S-1 of our report dated August 28, 2015, of CLS Holdings USA, Inc. relating to the audit of the financial statements as of May 31, 2015 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
April 21, 2016
