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We consent to the incorporation by reference in this Registration Statement of Establishment Labs Holdings Inc. on Form S-3ASR (File No. 333-271418) and S-8 (File Nos. 333-254283, 333-237219, 333-230419, 333-226340, 333-263149 and 333-270196 ) of our report dated March 4, 2024 with respect to our audits of the consolidated financial statements of Establishment Labs Holdings, Inc. as of December 31, 2023 and 2022 and for the years ended and our report dated March 4, 2024 with respect to our audit of internal control over financial reporting of Establishment Labs Holdings Inc. as of December 31, 2023 appearing in the Annual Report on Form 10-K of Establishment Labs Holdings Inc. for the year ended December 31, 2023.

Our report on the effectiveness of internal control over financial reporting expressed an adverse opinion because of the existence of a material weakness.


/s/ Marcum LLP

Marcum LLP

Ronil Chandra, CPA
Los Angeles, CA
March 4, 2024