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Exhibit 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM
We consent to the incorporation by reference in this Registration
Statement on Form S-8 of Charlie’s Holdings, Inc. of our
report dated April 14, 2020 relating to the consolidated financial
statements of Charlie’s Holdings, Inc. .appearing in the
Annual Report on Form 10-K of Charlie’s Holdings, Inc. for
the year ended December 31, 2019
/s/ Baker Tilly US, LLP (formerly Squar Milner
LLP)
Irvine, California
January 15, 2021