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We consent to the incorporation by reference in the Registration Statements of Vallon Pharmaceuticals, Inc. on Form S8 (No. 333-255972), Form S-3 (No. 333-264488), Form S-1 (No. 333-265302) and Form S4 (No. 333-268977) of our report dated February 23, 2023, on our audits of the financial statements as of December 31, 2022 and 2021 and for each of the years then ended, which report is included in this Annual Report on Form 10-K to be filed on or about February 23, 2023. Our report includes an explanatory paragraph about the existence of substantial doubt concerning the Company's ability to continue as a going concern.