Exhibit 23.2
Consent of Independent Registered Public Accounting
Firm
We
consent to the incorporation by reference in this Registration
Statement on Form S-3 and related Prospectus of Super League
Gaming, Inc. of our report dated March 19, 2021, relating to the
financial statements of Super League Gaming, Inc. appearing in the
Annual Report on Form 10-K of Super League Gaming, Inc. for
the years ended December 31, 2020 and 2019. The Company has
received a comment letter on September 1, 2021 relating to the Form
10-K for the year ended December 31, 2020 from the Securities and
Exchange Commission and is currently evaluating the impacts of such
letter.
We also consent to the reference to our firm under the heading
“Experts” in such Prospectus.
/s/ Baker Tilly US, LLP
Irvine, California
September 3, 2021