Attached files
| file | filename |
|---|---|
| S-1/A - JetPay Corp | v208770_s1a.htm |
| EX-14 - JetPay Corp | v208770_ex14.htm |
| EX-4.4 - JetPay Corp | v208770_ex4-4.htm |
| EX-4.1 - JetPay Corp | v208770_ex4-1.htm |
| EX-4.2 - JetPay Corp | v208770_ex4-2.htm |
| EX-3.3 - JetPay Corp | v208770_ex3-3.htm |
| EX-4.3 - JetPay Corp | v208770_ex4-3.htm |
| EX-3.1 - JetPay Corp | v208770_ex3-1.htm |
| EX-4.5 - JetPay Corp | v208770_ex4-5.htm |
| EX-3.2 - JetPay Corp | v208770_ex3-2.htm |
| EX-99.1 - JetPay Corp | v208770_ex99-1.htm |
| EX-10.5 - JetPay Corp | v208770_ex10-5.htm |
| EX-10.8 - JetPay Corp | v208770_ex10-8.htm |
| EX-10.3 - JetPay Corp | v208770_ex10-3.htm |
| EX-99.2 - JetPay Corp | v208770_ex99-2.htm |
| EX-10.7 - JetPay Corp | v208770_ex10-7.htm |
| EX-10.4 - JetPay Corp | v208770_ex10-4.htm |
| EX-10.2 - JetPay Corp | v208770_ex10-2.htm |
| EX-99.3 - JetPay Corp | v208770_ex99-3.htm |
| EX-10.6 - JetPay Corp | v208770_ex10-6.htm |
Exhibit
23.1
INDEPENDENT REGISTERED
PUBLIC ACCOUNTING FIRM’S CONSENT
We
consent to the inclusion in this Amendment No. 1 to the Registration Statement
of Universal Business Payment Solutions Acquisition Corporation (a company in
the development stage) (the “Company”) on Form S-1 File No. 333-171359 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
February
2, 2011