Exhibit 23.2

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

​

We have issued our report dated May 15, 2023, with respect to the consolidated financial statements of Envoy Medical Corporation, Inc. contained in the Registration Statement and Prospectus. We consent to the use of the aforementioned report in the Registration Statement and Prospectus, and to the use of our name as it appears under the caption “Experts.”

​

​ | ​
/s/ GRANT THORNTON LLP | ​
​ | ​
​ | ​
Fort Lauderdale, Florida | ​
​ | ​
August 23, 2023 | ​

​