Exhibit 23.2

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation in this Form S-4-A2 of our report dated March 25, 2024, relating to the financial statements of Immersed Inc. as of December 31, 2023 and 2022 and to all references to our firm included in this registration statement.

\s\ BF Borgers CPA PC

Certified Public Accountants

Lakewood, CO

April 19, 2024