Consent of Independent Auditor
        
        We consent to the inclusion in this Post-Effective Amendment No.3 to Form F-1 to the Registration Statement on Form F-3 (File No. 333-257879) of our report dated August 11, 2021, on our audits of the consolidated financial statements of Shop
        Holding Corporation as of December 31, 2020 and 2019 and for the years then ended. We also consent to the reference to our firm under the caption “Experts”. 
        
        
        
          Los Angeles, California
          September 29, 2022