Exhibit 23.2
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in this
Registration Statement on Form S-8 of Esquire Financial Holdings, Inc. of our
report dated March 13, 2026, relating to the consolidated financial
statements and effectiveness of internal control over financial reporting
appearing in the Annual Report on Form 10-K of Esquire Financial Holdings, Inc.
for the year ended December 31, 2025.
/s/ Crowe LLP
Crowe
LLP
Livingston, New Jersey
August 3, 2026