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- F-1 Registration statement (foreign)
- 5.1 Form of Opinion of Maples and Calder (Cayman) LLP As to the Validity of the Gorilla Ordinary Shares to Be Issued
- 5.2 Opinion of K&L Gates LLP As to the Validity of the Gorilla Warrants and Contingent Value Rights to Be Issued
- 10.9 Gorilla to Provide a Form of Indemnification Agreement
- 21.1 List of Subsidiaries of Gorilla
- 23.1 Consent of Pricewaterhousecoopers, Taiwan, Independent Registered Public Accounting Firm for Gorilla
- 23.2 Consent of Uhy LLP, Independent Registered Public Accounting Firm for Global.
- EX-FILING FEES Filing Fee Table
- 31 Aug 23 EFFECT Notice of effectiveness
- 29 Aug 23 POS AM Prospectus update (post-effective amendment)
- 17 Aug 23 424B3 Prospectus supplement
- 9 Aug 23 424B3 Prospectus supplement
- 4 May 23 EFFECT Notice of effectiveness
- 28 Apr 23 POS AM Prospectus update (post-effective amendment)
- 4 Apr 23 424B3 Prospectus supplement
- 31 Mar 23 EFFECT Notice of effectiveness
- 30 Mar 23 424B3 Prospectus supplement
- 28 Mar 23 F-1/A Registration statement (foreign) (amended)
- 16 Mar 23 F-1/A Registration statement (foreign) (amended)
- 22 Feb 23 F-1/A Registration statement (foreign) (amended)
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12 Oct 22 F-1 Registration statement (foreign)
Exhibit 23.2
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the inclusion in the Registration Statement on Form F-1 of Gorilla Technology Group Inc. (the “Company”) of our report dated March 31, 2022, with respect to our audit of Global SPAC Partners Co.’s financial statements as of December 31, 2021 and 2020 and for the year ended December 31, 2021 and for the period from August 6, 2020 (inception) through December 31, 2020, which includes an explanatory paragraph as to Global SPAC Partners Co.’s ability to continue as a going concern and an explanatory paragraph as to material misstatement in previously issued balance sheet and appears in the Prospectus as part of this Registration Statement.
We also consent to the reference to our Firm under the caption “Experts” in such Prospectus.
/S/ UHY LLP
New York, New York
October 12, 2022