Attached files
| file | filename |
|---|---|
| S-1/A - JetPay Corp | v218836_s1a.htm |
| EX-3.2 - JetPay Corp | v218836_ex3-2.htm |
| EX-4.5 - JetPay Corp | v218836_ex4-5.htm |
| EX-5.1 - JetPay Corp | v218836_ex5-1.htm |
| EX-4.4 - JetPay Corp | v218836_ex4-4.htm |
| EX-10.2 - JetPay Corp | v218836_ex10-2.htm |
| EX-10.5 - JetPay Corp | v218836_ex10-5.htm |
INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM’S CONSENT
We consent to the inclusion in this Amendment No. 4 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, 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, NY
April 15, 2011