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EXHIBIT (23)
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM
We
consent to the incorporation by reference in the Registration
Statements (No. 333-43426 on Form S 3, effective August 10, 2000
and No. 333-46860 on Form S-8, effective September 28, 2000) of
Peoples Bancorp of North Carolina, Inc. of our report dated March
19, 2021, relating to the consolidated financial statements,
appearing in this Annual Report on Form 10-K of Peoples Bancorp of
North Carolina, Inc. for the year ended December 31,
2020.
/s/
Elliott Davis, PLLC
Charlotte,
North Carolina
March
19, 2021