Exhibit 99.2

Frost & Sullivan (Singapore) Pte Ltd
100 Beach Road #29-01/11 Shaw Tower
Singapore 189702 Tel: +65.6890.0999 | Fax: +65.6890.0988
www.frost.com

PRIVATE AND CONFIDENTIAL

Date: May 11, 2018

M17 Entertainment Limited

13F, No. 2, Sec. 5, Xinyi Road,

Xinyi District, Taipei City 110, Taiwan

Republic of China

Dear Sirs and Madams:

Frost & Sullivan (S) Pte Ltd (the “Consultant”) hereby consents to the references to its name in (i) the registration statement on Form F-1 (together with any amendments thereto, the “Registration Statement”), as well as the prospectus included in the Registration Statement (together with any prospectus supplement and related free writing prospectus, the “Prospectus”), in relation to the proposed initial public offering (“Offering”) of the Company, to be filed with the United States Securities and Exchange Commission (the “SEC”) under the Securities Act of 1933, as amended, (ii) the Company’s roadshow presentation to be posted on the Company’s website and/or to be used during the institutional and retail roadshows, any other marketing materials, publicity materials and documents and materials used in any capital raising transaction (“Marketing Materials”); (iii) any written correspondences with the SEC and any other future filings with the SEC, including filings on Form 20-F, Form 6-K or other registration statements (collectively, the “Future SEC Filings”), (iv) future offering documents (“Future Offering Documents”), and (v) websites of the Company and its subsidiaries and affiliates (“Websites”).

The Consultant hereby further consents to the inclusion of, summary of and reference to (i) the report dated in or around April 2018, including all the amendments and supplements thereto, published by the Consultant and commissioned by the Company, and (ii) information, data and statements from the Report, as well as the citation of the foregoing, in the Registration Statement, Prospectus, Marketing Materials, Future SEC Filings, Future Offering Documents and Websites.

The Consultant further consents to the filing of this letter, and any of the amendments or supplements thereto, as an exhibit to the Registration Statement and any other Future SEC Filings should the filing of this letter be required.

In giving such consent, the Consultant does not thereby admit that the Consultant comes within the category of persons whose consent is required under Section 7 of the Securities Act of 1933, as amended, or the regulations promulgated thereunder.

Yours faithfully

For and on behalf of

Frost & Sullivan (S) Pte Ltd

/s/ Sanjay Singh

Name: Sanjay Singh

Title: Senior Vice President

Date: May 11, 2018