Exhibit 23.2
Independent Registered Public Accounting Firm’s Consent
We consent to the inclusion in this Registration Statement of SBC Medical Group Holdings Incorporated on Form S-1 of our report dated March 18, 2024, which includes an explanatory paragraph as to Pono Capital Two, Inc.’s ability to continue as a going concern with respect to our audits of the consolidated financial statements of Pono Capital Two, Inc. as of December 31, 2023 and 2022 and for the year ended December 31, 2023 and for the period from March 11, 2022 (inception) through December 31, 2022, which report appears in the Prospectus, which is part of this Registration Statement. We were dismissed as auditors on September 19, 2024 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. We also consent to the reference to our Firm under the heading “Experts” in such Prospectus.
/s/ Marcum LLP
Marcum llp
Boston, MA
October 7, 2024