Exhibit 23.2
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in this Registration Statements on Form S-8 of Sphere 3D Corp. of our report dated March 24, 2026 relating to the financial statements of Cathedra Bitcoin Inc. and its subsidiaries, which appears in the Current Report on Form 8-K of Sphere 3D Corp. filed with the Securities and Exchange Commission on June 3, 2026.
| /s/ SRCO Professional Corporation | |
| CHARTERED PROFESSIONAL ACCOUNTANTS | |
| Authorized to practice public accounting by the | |
| Chartered Professional Accountants of Ontario | |
| Richmond Hill, Ontario, Canada | |
| June 8, 2026 |