Planet 13 (PLNH) 8-K Planet 13 Announces Commencement of Underwritten Public Offering of Units

Exhibit 23.2

CONSENT OF INDEPENDENT AUDITORS

We hereby consent to the incorporation by reference in the Registration Statements on Form S-3 (No. 333-274829) and Form S-8 (No. 333-264140 and No. 333-274566) of Planet 13 Holdings Inc. of our report dated May 19, 2023, relating to the financial statements of VidaCann LLC for the year ended December 31, 2022 appearing in this Current Report on Form 8-K dated March 4, 2024.

/s/ Masters, Smith & Wisby, P.A.

Jacksonville, Florida

March 4, 2024