We consent to the incorporation by reference in this Registration Statement of BioRestorative Therapies Inc. on Form S-8 of our report dated March 24, 2023, with respect to our audit of the consolidated financial statements of BioRestorative Therapies Inc, and Subsidiary as of December 31, 2022 and for the year ended December 31, 2022 appearing in the Annual Report on Form 10-K of BioRestorative Therapies, Inc. for the year ended December 31, 2022.

/s/ Marcum llp

Marcum llp

Marlton, New Jersey

November 15, 2023