Exhibit 23.2

Independent Registered Public Accounting Firm’s Consent
We
consent to the inclusion in this Registration Statement of Miluna Acquisition Corp. on Amendment No.2 to Form S-4 (File No. 333-298601)
of our report dated May 15, 2026, which includes an explanatory paragraph relating to Miluna Acquisition
/s/ Guangdong Prouden CPAs GP
Guangdong Prouden CPAs GP
Guangzhou, China
October 13, 2026