Exhibit
23.3

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 14, 2026, relating to the financial statements of Kukugan Invest as of September 3, 2025 (date
of incorporation) and December 31, 2025, and for the period from its incorporation date of September 3, 2025 to December 31, 2025, and
our report dated May 14, 2026, relating to the financial statements of CADV Ventures S.A. as of December 31, 2025 and 2024 and for each
of the two years in the period then ended December 31, 2025, which reports appear in the Prospectus, which are part of
this Registration Statement. We also consent to the reference to our firm under the heading “Experts” in such
Prospectus.
/s/
Guangdong Prouden CPAs GP
Guangdong
Prouden CPAs GP
Guangzhou,
China
October
15, 2026