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Filing exhibits
- 20-F/A Annual report (foreign)
- 4.20 Purchase Agreement, Dated July 2, 2022, Between Sunrise Guizhou and Former Shareholders of Sunrise Tech (Formerly Known As Anlong Hengrui Graphite Material Co., LTD.)
- 4.21 Sales and Leaseback Contract, Dated September 22, 2022, Between Sunrise Guizhou and Far East International Financial Leasing Co., LTD.
- 4.22 Sales and Leaseback Contract, Dated November 4, 2022, Between Sunrise Guizhou and China Power Investment Ronghe Financial Leasing Co., LTD.
- 8.1 Principal Subsidiaries and Consolidated Affiliated Entities of the Registrant
- 12.1 Certification
- 12.2 Certification
- 13.1 Certification
- 13.2 Certification
- 15.1 Consent by Jincheng Tongda & Neal Law Firm
- 15.2 Consent of Marcum Asia Cpas LLP
- 15.3 Consent of Friedman LLP
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Exhibit 15.3
Independent Registered Public Accounting Firm’s Consent
We hereby consent to the incorporation by reference in the Registration Statement of Sunrise New Energy Co., Ltd. on Form F-3 (File No. 333-272386) and Form S-8 (File No. 333-267105) of our report dated May 2, 2022, with respect to our audits of the consolidated financial statements of Sunrise New Energy Co., Ltd. as of December 31, 2021, and for each of the two years in the period ended December 31, 2021 and 2020, appearing in the Annual Report on Form 20-F/A of Sunrise New Energy Co., Ltd. for the year ended December 31, 2022.
/s/ Friedman LLP
New York, New York
December 22, 2023