Exhibit 23.4
62 West 45th Street
New York, New York 10036
September 6, 2022
The Board of Directors
Lionheart III Corp
4218 NE 2nd Ave
Miami, FL 33137
Members of the Board of Directors:
We hereby consent to the inclusion of our opinion letter, dated July 24, 2022, to the Board of Directors of Lionheart III Corp as Annex J to, and to the references to such opinion in, the proxy statement/prospectus of Empatan Public Limited Company (“Empatan”), which proxy statement/prospectus forms a part of the Registration Statement on Form F-4 of Empatan (including any amendments or supplements, the “Registration Statement”).
By giving such consent, we do not thereby admit that we are experts with respect to any part of such Registration Statement within the meaning of the term “expert” as used in, or that we come within the category of persons whose consent is required under Section 7 of, the Securities Act of 1933, as amended, or the rules and regulations of the Securities and Exchange Commission promulgated thereunder.
Very truly yours,
/s/ Scura Partners LLC
Scura Partners LLC