SGOC [SGOCO] F-3/A: (Original Filing)

[] [Conyers Dill & Pearman BERMUDA Cricket Square BRITISH VIRGIN ISLANDS PO Box 2681 CAYMAN ISLANDS Grand Cayman KY1-1111 DUBAI Cayman Islands HONG KONG Tel: +1 (345) 945 3901 LONDON Fax: +1 (345) 945 3902 MAURITIUS conyersdill.com SINGAPORE 2016 December 23, Matter No.:823442 Doc Ref:102878353 +852 ]

SGOC [SGOCO] F-3/A:

[] [Conyers Dill & Pearman BERMUDA Cricket Square BRITISH VIRGIN ISLANDS PO Box 2681 CAYMAN ISLANDS Grand Cayman KY1-1111 DUBAI Cayman Islands HONG KONG Tel: +1 (345) 945 3901 LONDON Fax: +1 (345) 945 3902 MAURITIUS conyersdill.com SINGAPORE 2016 December 23, Matter No.:823442 Doc Ref:102878353 +852 ]

SGOC [SGOCO] 6-K/A: CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We

[CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in the Registration Statements on Forms S-8 (No. 333-172406 and 333-214142) and on Forms F-3 (No. No. 333-176437 and No. 333-214141) of our report dated December 23, 2016 relating to the fina]

SGOC [SGOCO] F-3:

[] [Conyers Dill & Pearman BERMUDA Cricket Square BRITISH VIRGIN ISLANDS PO Box 2681 CAYMAN ISLANDS Grand Cayman KY1-1111 DUBAI Cayman Islands HONG KONG Tel: +1 (345) 945 3901 LONDON Fax: +1 (345) 945 3902 MAURITIUS conyersdill.com SINGAPORE 17 October 2016 Matter No.:823442 Doc Ref:102878353 +852 28]

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