Exhibit 23.2
Jingtian & Gongcheng
September 3, 2025
Cheer Holding, Inc.
19F, Block B, Xinhua Technology Building
No. 8 Tuofangying South Road
Jiuxianqiao, Chaoyang District, Beijing China 100016
Ladies and Gentlemen:
We hereby consent to the reference of our opinions in relation to PRC legal matters in this Registration Statement on Form F-1 of Cheer Holding, Inc., which appears in this Registration Statement. We also consent to the reference to us under the heading “Legal Matters” in such Registration Statement.
| Yours faithfully, | |
| /s/ Jingtian & Gongcheng | |
| Jingtian & Gongcheng |