Exhibit
23.3
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
hereby consent to the incorporation in this Amendment No. 11 to Registration Statement on Form S-1 of our report
dated May 7, 2024, of Next NRG Holding Corp. relating to the audit of the financial statements as of December 31, 2023 and 2022, and
for the periods then ended, and the reference to our firm under the caption “Experts” in the Registration Statement.
/s/
M&K CPAS, PLLC
The
Woodlands, Texas
December
20, 2024