Cosmos Health (COSM) POS AM Prospectus update (post-effective amendment)

EXHIBIT 23.1

DAVIDOFF HUTCHER & CITRON LLP

605 Third Avenue, 34^th Floor

New York, New York 10158

We hereby consent to the statements with respect to us under the heading “Legal Matters” in the Prospectus and to the inclusion of our opinion on Exhibit 5.1 in this Post-Effective Amendment. In giving these consents, we do not thereby admit that we are within the category of persons whose consent is required under Section 7 of the Securities Act or the Rules and Regulations of the Commission.

	Sincerely,
Dated: September 4, 2024	/s/ Davidoff Hutcher & Citron LLP
	Davidoff Hutcher & Citron LLP