Exhibit
23.2
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the incorporation by reference in Registration Statements on Form S-8 (No. 333-226832, No. 333-217038 and No.
333-204500); Registration Statement on Form S-1 (No. 333-256448) and Registration Statement on Form S-3 (No. 333-258984) of
Oncotelic Therapeutics, Inc. (formerly Mateon Therapeutics, Inc.) of our report dated April 15, 2021, relating to our audit of the
consolidated financial statements of Oncotelic Therapeutics, Inc. (formerly Mateon Therapeutics, Inc.) for the year ended December 31, 2020, which appears in this
Annual Report on Form 10-K for the year ended December 31, 2020.
/s/
Baker Tilly, LLP
Los
Angeles, California
April 15, 2022