CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in the Registration Statements of PolarityTE, Inc. on Form S-3 (Nos. 333-262671 and 333-229584) and Form S-8 (Nos. 333-261981, 333-254861, 333-251795, 333-237189, 333-227721, and 333-225264) of our report dated March 29, 2022, on our audits of the financial statements as of December 31, 2021 and 2020 and for each of the years then ended, which report is included in this Annual Report on Form 10-K to be filed on or about March 30, 2022. Our report includes an explanatory paragraph about the existence of substantial doubt concerning the Company’s ability to continue as a going concern.
|/s/ EisnerAmper LLP|
|March 29, 2022|