Independent Registered Public Accounting Firm’s Consent
We consent to the inclusion in this Registration Statement of Opes Acquisition Corp. (the “Company”) on Amendment No. 2 to Form S-1 (File No. 333-223106) of our report dated March 8, 2018, except for Note 8 as to which the date is March 9, 2018 which includes an explanatory paragraph as to the Company's ability to continue as a going concern, with respect to our audit of the financial statements of Opes Acquisition Corp. as of December 31, 2017 and for the period from July 24, 2017 (inception) through December 31, 2017, which report appears 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 Prospectus.
/s/ Marcum llp
New York, NY
March 9, 2018