Exhibit 15.2

 

LOGO

Consent of Independent Registered Public Accounting Firm

We hereby consent to the incorporation by reference in this Shell Company Report on Form 20-F, of SMX (Security Matters) Public Limited Company of our report dated September 6, 2022, relating to the consolidated financial statements of Securities Matters Limited, which is contained in the Registration Statement No. 333-267301 on Form F-4 of Empatan Public Limited Company.

We also consent to the reference to us under the caption “Statement By Experts” in the Shell Company Report on Form 20-F.

/s/ Ziv Haft

Ziv Haft

Certified Public Accountants (Isr.)

BDO Member Firm

Tel Aviv, Israel

March 13, 2023

 

Tel Aviv

03-6386868

   

Jerusalem

02-6546200

   

Haifa

04-8680600

   

Beer Sheva

077-7784100

   

Bnei Brak

073-7145300

   

Kiryat Shmona

077-5054906

   

Petah Tikva

077-7784180

   

Modiin Ilit

08-9744111

   

Nazrat Ilit

04-6555888

Main office: Beit Amot BDO, 48 Menachem Begin Road, Tel Aviv, 6618001    Email: bdo@bdo,co.il    Website: www.bdo.co.il

BDO Israel, an Israeli partnership, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms. BDO is the brand name for the BDO network and for each of the BDO Member Firm