Exhibit 23.1

Consent of Independent Registered Public Accounting Firm

Security Matters Limited,

We hereby consent to the use in the Proxy Statement / Prospectus constituting a part of this Registration Statement on Form F-4, Amendment No. 5 of Empatan Public Limited Company of our report dated September 6, 2022, relating to the consolidated financial statements of Securities Matters Limited, which is contained in that Proxy Statement / Prospectus.

We also consent to the reference to us under the caption “Experts” in the Prospectus.

/s/ Ziv Haft

Ziv Haft

Certified Public Accountants (Isr.)

BDO Member Firm

Tel Aviv, Israel

January 12, 2023

Tel Aviv
03-6386868 Jerusalem
02-6546200 Haifa
04-8680600 Beer Sheva
077-7784100 Bnei Brak
073-7145300 Kiryat Shmona
077-5054906 Petah Tikva
077-7784180 Modiin Ilit
08-9744111 Nazrat Ilit
04-6555888

Main office: Beit Amot BDO, 48 Menachem Begin Road, Tel Aviv, 6618001        Email: bdo@bdo,co.il                Website: www.bdo.co.il

BDO Israel, an Israeli partnership, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms. BDO is the brand name for the BDO network and for each of the BDO Member Firm