Attached files
| file | filename |
|---|---|
| S-1 - JetPay Corp | v206140_s1.htm |
Exhibit
23.1
INDEPENDENT REGISTERED
PUBLIC ACCOUNTING FIRM’S CONSENT
We
consent to the inclusion in this Registration Statement of Universal Business
Payment Solutions Acquisition Corporation (a company in the development stage)
(the “Company”) on Form S-1 of our report dated December 22, 2010, 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
Universal Business Payment Solutions Acquisition Corporation (a company in the
development stage) as of December 8, 2010 and for the period from November 12,
2010 (inception) through December 8, 2010, 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
Marcum
LLP
New York,
New York
December
22, 2010