Exhibit 15.2

Consent of Independent Registered Public Accounting Firm

We hereby consent to the incorporation by reference in this Shell Company Report on Form 20-F, of SMX (Security Matters) Public Limited Company of our report dated September 6, 2022, relating to the consolidated financial statements of Securities Matters Limited, which is contained in the Registration Statement No. 333-267301 on Form F-4 of Empatan Public Limited Company.

We also consent to the reference to us under the caption “Statement By Experts” in the Shell Company Report on Form 20-F.

/s/ Ziv Haft

Ziv Haft

Certified Public Accountants (Isr.)

BDO Member Firm

Tel Aviv, Israel

March 13, 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