CONSENT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM
To the Board of Directors of
Blue State Corporation, Ltd.
We consent to the inclusion in the foregoing Registration Statement of Blue State Corporation, (the
“Company”) to Form S-1 of our report dated
February 7,
2020 relating to our audit of the balance sheets as of
June 30, 2019 and
2018, and statements of operations, stockholders’ deficit and cash flows for the period from
June 11, 2018 (inception) to
June 30, 2018 and the year ended
June 30, 2019. Our
report dated
February 7, 2020, related to these financial statements, included an emphasis paragraph regarding an uncertainty as to
the Company’s ability to continue as a going concern.
We also consent to the reference to us under the caption “Experts” in the Registration Statement.
BF Borgers CPA PC
Certified Public Accountants
Lakewood, Colorado
