Attached files

file filename
S-1 - FORM S-1 OF MERECOT CORP. - MEDRESPONSE CORP.g7288.txt
EX-3.1 - ARTICLES OF INCORPORATION - MEDRESPONSE CORP.ex3-1.txt
EX-3.2 - BYLAWS - MEDRESPONSE CORP.ex3-2.txt
EX-10.1 - CONTRACT FOR SERVICES - MEDRESPONSE CORP.ex10-1.txt
EX-5.1 - OPINION & CONSENT OF COUNSEL - MEDRESPONSE CORP.ex5-1.txt

                                                                    Exhibit 23.1

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



To the Board of Directors and Stockholder of
Merecot Corp.
(A Development Stage Company)

We hereby  consent  to the use in the  Registration  Statement  on Form S-1 (the
"Registration Statement") of our report dated February 26, 2014, relating to the
balance sheet of Merecot Corp.  (the  "Company") as of December 31, 2013 and the
related  statements of operations,  stockholders'  equity and cash flows for the
period from June 21, 2013  (inception)  through  December 31, 2013, which report
includes an  explanatory  paragraph  as to an  uncertainty  with  respect to the
Company's ability to continue as a going concern, appearing in such Registration
Statement.  We also  consent  to the  reference  to our firm  under the  Caption
"Experts" in such Registration Statement.


/s/ Li and Company, PC
--------------------------------
Li and Company, PC

Skillman, New Jersey
February 26, 201