Independent Registered Public Accounting Firm’s Consent
We consent to the incorporation by reference in this Registration Statement of ToughBuilt Industries, Inc. on Form S-1 filed pursuant to Rule 462(b) of the Securities Act of 1933, of our report dated March 30, 2020, which includes an explanatory paragraph as to the Company’s ability to continue as a going concern, with respect to our audits of the financial statements of ToughBuilt Industries, Inc. as of December 31, 2019 and 2018 and for the years ended December 31, 2019 and 2018 appearing in the Annual Report on Form 10-K of ToughBuilt Industries, Inc. for the year ended December 31, 2019. We also consent to the reference to our firm under the heading “Experts” in such Registration Statement.
|/s/ Marcum llp|
|Costa Mesa, California|
|May 28, 2020|