EX-23.2 12 s001582x10_ex23-2.htm EXHIBIT 23.2

Exhibit 23.2
 
The accompanying consolidated financial statements give effect to a 1.96627-for-1 reverse stock split of the common stock of National Vision Holdings, Inc. which will take place prior to the effective date of the registration statement. The following consent is in the form which will be furnished by Deloitte & Touche LLP, an independent registered public accounting firm, upon completion of the 1.96627-for-1 reverse stock split of the common stock of National Vision Holdings, Inc. described in Note 16 to the consolidated financial statements and assuming that from July 10, 2017 (August 28, 2017 as to the effects of the error correction described in Note 1) to the date of such completion no other material events have occurred that would affect the consolidated financial statements or the required disclosures therein.

/s/ DELOITTE & TOUCHE LLP

Atlanta, GA
October 13, 2017
 
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use in this Amendment No. 2 to Registration Statement No. 333-220719 on Form S-1 of our report dated July 10, 2017 (August 28, 2017 as to the effects of the error correction described in Note 1; October   , 2017 as to the effects of the reverse stock split described in Note 16) relating to the consolidated financial statements and financial statement schedule of National Vision Holdings, Inc. and subsidiaries (which report expresses an unqualified opinion and includes an explanatory paragraph relating to the March 13, 2014 acquisition of National Vision, Inc. by Nautilus Merger Sub, Inc., an indirect wholly-owned subsidiary of National Vision Holdings, Inc.) appearing in the prospectus, which is part of this Registration Statement.

We also consent to the reference to us under the heading “Experts” in such prospectus.
 
Atlanta, GA
October    , 2017