EX-15.1 9 a19-2732_1ex15d1.htm EX-15.1

Exhibit 15.1

 

Consent of Independent Registered Public Accounting Firm

 

The Board of Directors
GDS Holdings Limited:

 

We consent to the incorporation by reference in the registration statement (No. 333-214800) on Form S-8 and the registration statement (No. 333-222659) on Form F-3 of GDS Holdings Limited of our report dated March 13, 2019, with respect to the consolidated balance sheets of GDS Holdings Limited as of December 31, 2017 and 2018, the related consolidated statements of operations, comprehensive loss, changes in shareholders’ equity (deficit) and cash flows for each of the years in the three-year period ended December 31, 2018 and the effectiveness of internal control over financial reporting as of December 31, 2018, which report appears in the December 31, 2018 annual report on Form 20-F of GDS Holdings Limited.

 

Our report refers to a change in the Company’s method of accounting for revenue recognition in 2018 due to the adoption of ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606), as amended.

 

/s/ KPMG Huazhen LLP

 

Shanghai, China
March 13, 2019