CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
consent to the reference of our report dated March 29, 2019, which
includes an explanatory paragraph regarding the substantial doubt
about the Company’s ability to continue as a going concern in
this Registration Statement of Exactus, Inc. on Form S-1, with
respect to our audits of the consolidated financial statements of
Exactus, Inc. as of December 31, 2018 and 2017, and for the years
ended December 31, 2018 and 2017 which report appears in the
prospectus, which is part of
this Registration Statement.
consent to the reference to our Firm under the heading
“Experts” in this Registration Statement.
New York, New York
December 31, 2019