CONSENT OF INDEPENDENT REGISTERED PUBLIC
We hereby consent to the incorporation by reference
in the Registration Statement on Form S-8 pertaining to the Luvu Brands, Inc. 2015 Equity Incentive Plan of our report dated October
1, 2020, with respect to the consolidated financial statements of Luvu Brands, Inc. included in its Annual Report (Form 10-K) for
the years ended June 30, 2020 and 2019.
/s/ Liggett & Webb, P.A.
LIGGETT & WEBB, P.A.
Certified Public Accountants
Boynton Beach, Florida
October 1, 2020