Exhibit
23.2
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
consent to the use in this Registration Statement No. 333-296289 on Form F-1 of our report dated April 1, 2026, relating to the
financial statements of Pyxis Tankers Inc. We also consent to the reference to us under the heading “Experts” in such Registration
Statement.
/s/
Deloitte Certified Public Accountants S.A.
Athens,
Greece
June
29, 2026