Independent Registered Public Accounting Firm’s Consent


We consent to the incorporation by reference in the Registration Statements of Odyssey Semiconductor Technologies, Inc. on Form S-1 (File no. 333-234741, filed on November 15, 2019, declared effective on February 14, 2020, and subsequently amended on July 20, 2020 and May 7, 2021) and Form S-1 (File no. 333-257178, filed on June 17, 2021, and declared effective on June 24, 2021) of our report dated March 31, 2023, which includes an explanatory paragraph as to the Company’s ability to continue as a going concern, with respect to our audits of the consolidated financial statements of Odyssey Semiconductor Technologies, Inc. as of December 31, 2022 and 2021 and for each of the two years in the period ended December 31, 2022, which report is included in this Annual Report on Form 10-K of Odyssey Semiconductor Technologies, Inc. for the year ended December 31, 2022.


Our report on the financial statements refers to a change in the method of accounting for leases in 2022 due to the adoption of the guidance in ASC Topic 842, Leases, effective January 1, 2022.


/s/ Marcum llp

Marcum llp

Melville, NY

March 31, 2023