Exhibit 23.2
CONSENT
OF INDEPENDENT ACCOUNTANTS
We
hereby consent to the incorporation of our report dated April 26,
2021 on the annual financial statements of The Hacienda Company,
LLC for the years ended December 31, 2020 and December 31, 2019
included in Lowell Farms Inc.’s Registration Statement on
Form S-1 (No. 333-XXX) dated May 24, 2021.
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Los
Angeles, California
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May 24,
2021
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