CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the filing documentation on Form S-1/A of Bio Essence Corp. of our report dated July 18, 2019, relating to the consolidated financial statements of the two years ended December 31, 2018 listed in the accompanying index.

/s/Kenne Ruan, CPA, P.C.

Woodbridge, Connecticut

February 7, 2020