CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in this Annual Report on Form 10-K of Rocky Brands, Inc. and Subsidiaries for the year ended December 31, 2022 of our reports dated March 10, 2023 included in its Registration Statement on Forms S-8 (No. 333-198167, and No. 333-258610 and No. 333-263565) relating to the consolidated financial statements and financial statement schedule and internal controls for the years ended December 31, 2022 and 2021 listed in the accompanying index.
/s/ Schneider Downs & Co., Inc.
March 10, 2023