Company: VLDXW
Filing Date: 2025-08-07
Form Type: S-1
Source: 0001641172-25-022475
Chunk: 190

Company: Velo3D, Inc.
Filing Date: 2025-08-07
Form: S-1
Chunk 190
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 connection with this offering will be passed upon for the underwriters by Sullivan & Worcester LLP, New York, New York.

<div align='center'>EXPERTS</div>

The consolidated financial statements of the Company and subsidiaries as of and for the year ended December 31, 2024, included in this prospectus and in the registration statement of which it forms a part, have been audited by Frank, Rimerman + Co. LLP, an independent registered public accounting firm, as stated in their report. Such consolidated financial statements are included in reliance upon the report of such firm given their authority as experts in accounting and auditing.

The
financial statements as of December 31, 2023 and for the year then ended before the effects of the adjustments to retrospectively reflect
the reverse stock split described in Note 18 (not separately included or incorporated by reference in the prospectus) have been audited
by PricewaterhouseCoopers LLP, an independent registered public accounting firm. The adjustments to those financial statements to retrospectively
reflect the reverse stock split described in Note 18 have been audited by Frank, Rimerman + Co. LLP, an independent registered public
accounting firm. The financial statements as of December 31, 2023 and for the year then ended have been so included in reliance on (i)
the 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 financial statements) of PricewaterhouseCoopers LLP solely with respect to those financial statements before the effects
of the adjustments to retrospectively reflect the reverse stock split described in Note 18 and (ii) the report of Frank, Rimerman + Co.
LLP solely with respect to the adjustments to those financial statements to retrospectively reflect the reverse stock split described
in Note 18, given on the authority of said firm as experts in auditing and accounting.

<div align='center'>CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT</div>

As disclosed in the
Company’s Current Reports on Form 8-K filed with the SEC on November 27, 2024 and December 26, 2024, the Audit Committee of the
Board of Directors of the Company dismissed PricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered
public accounting firm on November 22, 2024.

The reports of PwC
on the Company’s financial statements for the fiscal years