SEC Info - Energy Focus, Inc./DE - ‘S-3’ on 12/28/21

SEC Info℠

Home

My Interests

Help

Please Sign In

Energy Focus, Inc./DE – ‘S-3’ on 12/28/21 – ‘EX-23.2’

On: Tuesday, 12/28/21, at 8:20am ET · Accession #: 924168-21-63 · File #: 333-261906

Previous ‘S-3’: ‘S-3’ on 12/28/21 · Next: ‘S-3’ on 6/17/22 · Latest: ‘S-3’ on 6/12/23 · 20 References:

  As Of               Filer                 Filing    For·On·As Docs:Size

12/28/21  Energy Focus, Inc./DE             S-3                    4:218K

Registration Statement – Securities for a Transaction — Form S-3 — SA’33

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: S-3         Registration Statement - Securities for a           HTML    118K 
                Transaction                                                      
 2: EX-5.1      Opinion of Counsel re: Legality                     HTML     12K 
 3: EX-23.2     Consent of Expert or Counsel                        HTML      6K 
 4: EX-24.1     Power of Attorney                                   HTML     10K

‘EX-23.2’ — Consent of Expert or Counsel

This Exhibit is an HTML Document rendered as filed. [ Alternative Formats ]

<! C: C:

Document

Exhibit 23.2

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Energy Focus, Inc.

Solon, Ohio

We hereby consent to the incorporation by reference in the Prospectus constituting a part of this Registration Statement of our report dated March 25, 2021, relating to the consolidated financial statements and financial statement schedule of Energy Focus, Inc., appearing in the Company’s Annual Report on Form 10-K for the year ended December 31, 2020. Our report contains an explanatory paragraph regarding the Company’s ability to continue as a going concern.

We also consent to the reference to us under the caption “Experts” in the Prospectus.

/s/ GBQ Partners, LLC

Columbus, Ohio

December 28, 2021

Dates Referenced Herein and Documents Incorporated by Reference

This ‘S-3’ Filing	Date	Other Filings

Filed on:	12/28/21	D, S-3
	3/25/21	10-K, 8-K
	12/31/20	10-K, DEF 14A, SD
		List all Filings

20 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

12/23/21  Energy Focus, Inc./DE             8-K:3      12/21/21   10:162K
12/15/21  Energy Focus, Inc./DE             8-K:1,3,7,912/13/21   14:904K
11/12/21  Energy Focus, Inc./DE             10-Q        9/30/21   78:7.9M
 8/12/21  Energy Focus, Inc./DE             10-Q        6/30/21   77:7.6M
 6/16/21  Energy Focus, Inc./DE             8-K:1,7,9   6/14/21   13:519K
 5/27/21  Energy Focus, Inc./DE             8-K:5       5/26/21   10:179K
 5/13/21  Energy Focus, Inc./DE             10-Q        3/31/21   79:7.1M
 4/28/21  Energy Focus, Inc./DE             8-K:1,2,9   4/27/21   14:421K
 4/21/21  Energy Focus, Inc./DE             8-K:1,2,9   4/20/21   13:188K
 3/25/21  Energy Focus, Inc./DE             10-K       12/31/20  102:9.9M
 6/11/20  Energy Focus, Inc./DE             8-K:3,5,7,9 6/11/20    3:92K
 5/18/20  Energy Focus, Inc./DE             8-K:5,9     5/12/20   13:448K
 3/24/20  Energy Focus, Inc./DE             10-K       12/31/19   92:8.5M
 5/30/19  Energy Focus, Inc./DE             8-K:1,3,4,5 5/21/19    3:116K
 4/01/19  Energy Focus, Inc./DE             8-K:1,2,3,5 3/29/19    8:1M
 7/27/15  Energy Focus, Inc./DE             8-K:5,9     7/22/15    2:320K                                   Workiva Inc Wde… FA01/FA
 7/29/14  Energy Focus, Inc./DE             8-A12B                 1:22K                                    RDG Filings/FA
 7/16/14  Energy Focus, Inc./DE             8-K:5,9     7/15/14    7:594K                                   RDG Filings/FA
11/13/13  Energy Focus, Inc./DE             10-Q        9/30/13   76:7.6M                                   RDG Filings/FA
 5/10/07  Energy Focus, Inc./DE             10-Q        3/31/07    6:427K                                   Toppan Merrill/FA

↑Top

Filing Submission 0000924168-21-000063 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)