EXHIBIT 23.1

INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM’S CONSENT

We consent to the incorporation by reference in this Registration Statement of Atomera Incorporated on Form S-8 of our report dated February 15, 2023, with respect to our audits of the financial statements of Atomera Incorporated as of December 31, 2022 and 2021 and for each of the two years in the period ended December 31, 2022 appearing in the Annual Report on Form 10-K of Atomera Incorporated for the year ended December 31, 2022.

/s/ Marcum llp

Marcum llp

Los Angeles, CA

June 12, 2023