Exhibit
23.1
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
hereby consent to the inclusion in this Registration Statement on Form S-1 Amendment #1 of our report dated July 14, 2026, relating to
the consolidated financial statements of FullPAC, Inc. for the years ended December 31, 2025 and 2024, which appear in this Registration
Statement; and the reference to our firm under the caption “Experts” in the Registration Statement.
/s/
M&K CPAS, PLLC
The
Woodlands, TX
July 14, 2026