CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in this Registration Statement on Form S-1 of our report dated May 18, 2020, relating to the consolidated financial statements of urban-gro, Inc. as of December 31, 2019 and 2018, and for each of the two years in the period ended December 31, 2019, to all references to our firm, which is included in the Registration Statement on Form S-1 (No. 333-250120).
/S/ B F Borgers CPA PC
February 11, 2021