CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (Nos. 333-233472 and 333-256658) of our report dated March XX, 2022, relating to the consolidated financial statements of urban-gro, Inc. and its subsidiaries as of December 31, 2021 and 2020, and for each of the two years in the period ended December 31, 2021 and to all references to our firm included in this Annual Report filed with the U.S. Securities and Exchange Commission on March XX, 2022.
|/S/ B F Borgers CPA PC|
|March 29, 2022|