Exhibit 23.1
Independent Registered Public Accounting Firm’s Consent
We consent to the inclusion in this Registration Statement of TOYO Co., Ltd on Post-effective Amendment No.1 to Form F-4 (File No. 333-277779 and No. 333-279028) of our report dated May 1, 2024, which includes an explanatory paragraph as to the Company’s ability to continue as a going concern, with respect to our audit of the financial statements of TOYO Co., Ltd (“the Company”) as of December 31, 2023 and 2022, and for the year ended December 31, 2023 and for the period from November 8, 2022 (inception) through December 31, 2022, which report appears in the Prospectus, which is part of this Registration Statement. We also consent to the reference to our Firm under the heading “Experts” in such Prospectus.
Marcum Asia CPAs llp
New York, NY
May 1, 2024
NEW YORK OFFICE ● 7 Penn Plaza ● Suite 830 ● New York, New York ● 10001
Phone 646.442.4845 ● Fax 646.349.5200 ● www.marcumasia.com