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New words:
accredited, acknowledged, acknowledgment, alleged, assert, attorney, authentication, Bachelor, bolster, bolstering, branch, brighter, carefully, categorize, CECL, CEO, Chen, Chiao, Chieh, CIRT, conflict, contact, convened, coordination, coordinator, cope, court, crime, Cumulative, cyber, cybersecurity, decided, deepen, deficiency, demonstrate, demonstrating, destination, deterrence, disagreement, dual, East, email, employing, encryption, ERM, ESG, essential, exact, expend, field, foothold, fortify, friendly, gauge, glean, Guided, hoc, impracticable, inception, inefficient, invoice, Jason, journey, Lee, loyal, loyalty, main, MBA, merit, Middle, multiple, NIST, overseeing, partition, Partitioned, payoff, perspective, pose, posed, premise, proactive, prohibited, quotation, rationalize, recycling, Regular, regularly, reintroduce, relevant, resilience, restoration, reveal, richer, robust, root, ROU, round, royalty, ruggedized, safeguarding, Science, society, solid, sophisticated, sound, spare, Strictly, subscribe, surviving, swiftly, synergistic, timelier, timeline, transcending, transient, treble, Tsai, Ukraine, unanimously, undergo, undetermined, unrelated, upheld, vary, violate, violated, willfully
Removed:
ABA, accountability, adaptability, adhere, aforementioned, Aid, analyst, analyze, announced, annualized, bore, breakage, Brilliant, build, Bulletin, composition, confidence, default, denominated, departmental, discounted, discounting, Division, duration, exacerbated, exempt, fifteen, flattening, forgiven, fun, Fusion, governed, hybrid, infection, institution, intrinsic, Jag, Journal, KeyBank, lingering, minimized, mitigated, nUVo, offsetting, optimistic, origination, oscillate, OTC, outbreak, Park, participating, Paycheck, penny, percent, periodic, periodically, phased, pink, PPP, Preliminary, prevented, prime, promulgated, reaction, recur, refocused, relaunch, remediate, remotely, restructured, retrospective, SBA, secondary, slowdown, spread, streamlining, subordinated, teamwork, thereon, thereunder, Tu, unaudited, underscore, undesignated, unfreezing, unprecedented, UVCD, vaccine, Wall, York
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EXHIBIT 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
Energy Focus, Inc.
Solon, Ohio
We hereby consent to the incorporation by reference in the Registration Statements on Form S-1 (No. 333-237614), and Form S-3 (Nos. 333-265685, 333-261905 and 333-261906) and Form S-8 (Nos. 333-249272, 333-219805, 333-206088, 333-197422, 333-193024, 333-184028 and 333-169274) of Energy Focus, Inc. (the "Company") of our report dated March 22, 2024, relating to the consolidated financial statements and financial statement schedule, which appear in the Company's Annual Report on Form 10-K for the year ended December 31, 2023 to which this consent is filed as an exhibit. Our report contains an explanatory paragraph regarding the Company's ability to continue as a going concern.
/s/ GBQ Partners, LLC
Columbus, Ohio
March 22, 2024