Exhibit 23.2
INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM’S CONSENT
We consent to the incorporation by reference in this Registration Statement of System1, Inc. on Form S-8 of our report dated March 30, 2022, with respect to our audits of the consolidated financial statements of System1, Inc. as of December 31, 2021 and 2020 and for the year ended December 31, 2021 and for the period from February 11, 2020 (inception) through December 31, 2020 appearing in the Annual Report on Form 10-K of System1, Inc. for the year ended December 31, 2021.
We were dismissed as auditors on March 30, 2022, and accordingly, we have not performed any audit or review procedures with respect to any financial statements appearing in such Prospectus for the periods after the date of our dismissal.
/s/ MarcumLLP
MarcumLLP
Philadelphia, PA
April 27, 2022
