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Exhibit 23
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in this Annual Report on Form 10-K of Rocky Brands, Inc. and Subsidiaries for the year ended December 31, 2020 of our reports dated March 16, 2021 included in its Registration Statement on Form S-8 (No.333-198167) relating to the consolidated financial statements and internal controls for the two years ended December 31, 2020 and 2019 listed in the accompanying index.
/s/ Schneider Downs & Co., Inc.
Columbus, Ohio
March 16, 2021