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- F-4/A Registration of securities (foreign)
- 4.4 EX-4.4
- 4.5 EX-4.5
- 5.1 EX-5.1
- 8.1 EX-8.1
- 10.12 EX-10.12
- 10.13 EX-10.13
- 10.14 EX-10.14
- 10.15 EX-10.15
- 10.16 EX-10.16
- 10.17 EX-10.17
- 10.18 EX-10.18
- 10.19 EX-10.19
- 10.20 EX-10.20
- 10.21 EX-10.21
- 10.22 EX-10.22
- 10.23 EX-10.23
- 10.24 EX-10.24
- 10.25 EX-10.25
- 10.26 EX-10.26
- 10.27 EX-10.27
- 21.1 EX-21.1
- 23.1 EX-23.1
- 23.2 EX-23.2
- 99.1 EX-99.1
- 23 Jan 23 POS EX Additional exhibits for listing
- 20 Jan 23 EFFECT Notice of effectiveness
- 19 Jan 23 424B3 Prospectus supplement
- 12 Jan 23 F-4/A Registration of securities (foreign) (amended)
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27 Dec 22 F-4/A Registration of securities (foreign) (amended)
- 29 Nov 22 F-4/A Registration of securities (foreign) (amended)
- 31 Oct 22 F-4/A Registration of securities (foreign) (amended)
- 28 Oct 22 F-4/A Registration of securities (foreign) (amended)
- 6 Sep 22 F-4 Registration of securities (foreign)
Exhibit 23.2
INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM’S CONSENT
We consent to the inclusion in this Registration Statement of Empatan Public Limited Company on Amendment No. 4 to Form F-4 (File No. 333-267301) of our report dated April 13, 2022 (which includes an explanatory paragraph as to the Company’s ability to continue as going concern), with respect to our audit of the financial statements of Lionheart III Corp. as of December 31, 2021 and for the period from January 14, 2021 (inception) through December 31, 2021, which report appears in the Prospectus, which is part of this Registration Statement. We were dismissed as auditors on May 11, 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. We also consent to the reference to our Firm under the heading “Experts” in such Prospectus.
/s/ Marcum LLP
Marcum LLP
Houston, Texas
December 27, 2022