CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in the Registration Statements on Form S-1 (Nos. 333-239750 and 333-237516), Form S-3 (Nos. 333-251177, 333-239845, 333-234787 and 333-233433) and Form S-8 (Nos. 333-253339 and 333-228327) of our report (which contains an explanatory paragraph relating to the Company’s ability to continue as a going concern as described in Note 1 to the consolidated financial statements) dated March 15, 2021, relating to the consolidated financial statements of Summit Wireless Technologies, Inc., which appears in this Annual Report on Form 10-K.
/s/ BPM LLP
San Jose, California
March 15, 2021