CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the inclusion in this Amendment No. 1 to Registration Statement on Form S-1 of our report dated August 28, 2018, of CLS Holdings USA, Inc. relating to the audit of the consolidated financial statements for the period ending May 31, 2018 and 2017 and the reference to our firm under the caption “Experts” in the Registration Statement.
/s/ M&K CPAS, PLLC
April 9, 2019