Company: FWDI
Filing Date: 2025-06-17
Form Type: S-3/A
Source: 0001683168-25-004558
Chunk: 17

Company: Forward Industries, Inc.
Filing Date: 2025-06-17
Form: S-3/A
Chunk 17
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The validity of the securities
offered hereby will be passed upon for us by Nason, Yeager, Gerson, Harris & Fumero, P.A., Palm Beach Gardens, Florida.

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

The consolidated financial
statements of Forward Industries, Inc. and Subsidiaries for the years ended September 30, 2024 and 2023, have been audited by CohnReznick
LLP, independent registered public accounting firm, as set forth in their report thereon appearing in Forward Industries, Inc. and Subsidiaries’
Annual report on Form 10-K for the year ended September 30, 2024, and incorporated by reference herein. Such consolidated financial statements
are incorporated by reference herein in reliance upon such report, which includes an explanatory paragraph on Forward Industries, Inc.
and Subsidiaries’ ability to continue as a going concern, given on the authority of such firm as experts in accounting and auditing.

| 10 |

<div align='center'>INCORPORATION OF CERTAIN INFORMATION BY REFERENCE</div>

The documents listed below are incorporated by
reference into this prospectus:

| · 
 · | Our annual report on Form 10-K for the year ended September 30, 2024 filed on December 27, 2024 and amended on Form 10-K/A on January 17, 2025;                                                                                                                                                                                                                         
 Our quarterly reports on Form 10-Q filed                                                                                                                                                                                                                                                                                                                                
 on February 13, 2025 and May 14, 2025;                                                                                                                                                                                                                                                                                                                                  |
|:--|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| · | Our current reports on Form 8-K (including 8-K/A) filed on October 4, 2024, October 18, 2024, November 1, 2024, November 18, 2024, December 13, 2024, December 23, 2024,                                                                                                                                                                                                
 February                                                                                                                                                                                                                                                                                                                                                                
 3, 2025, February 13, 2025, February                                                                                                                                                                                                                                                                                                                                    
 27, 2025, March 17, 2025, March                                                                                                                                                                                                                                                                                                                                         
 24, 2025, March 31, 2025, March                                                                                                                                                                                                                                                                                                                                         
 31, 2025, April 2, 2025, May                                                                                                                                                                                                                                                                                                                                            
 1, 2025, May 8, 2025,