Exhibit 23.2
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| KPMG LLP Suite 1400 2323 Ross Avenue Dallas, TX 75201-2721 |
Consent of Independent Registered Public Accounting Firm
We consent to the incorporation by reference in the registration statements (No. 333-275218) on Form S-1, (Nos. 333-282681, 333-291173, and 333-286742) on Form S-3, (No. 333-271566) on Form S-4, and (No. 333-289096) on Form S-8 of our report dated March 31, 2025, with respect to the consolidated financial statements of Spectral AI, Inc. and subsidiaries.

Dallas, Texas
March 24, 2026
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KPMG LLP, a Delaware limited
liability partnership, and its subsidiaries are part of |