**CERTIFICATION      OF CHIEF FINANCIAL OFFICER **

**PURSUANT      TO THE SECURITIES EXCHANGE ACT OF 1934, **

**RULES      13a-14 AND 15d-14 **

**AS      ADOPTED PURSUANT TO **

**SECTION      302 OF THE SARBANES-OXLEY ACT OF 2002 **

|   | 1.     | I                  have reviewed this Form 10-QSB of QPC Lasers, Inc.                                                                                                                                                                                                                                                                                                                                                                                               |
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|   | 2.     | Based                  on my knowledge, this report does not contain any untrue statement                  of a                  material fact or omit to state a material fact necessary to make                  the                  statements made, in light of the circumstances under which such                  statements                  were made, not misleading with respect to the period covered by                  this                  report; |
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|   | 3.     | Based                  on my knowledge, the financial statements, and other financial                  information                  included in this report, fairly present in all material respects                  the                  financial condition, results of operations and cash flows of the                  small                  business issuer, as of, and for, the periods presented in this                  report;                         |
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|   | 4.     | The                  small business issuer’s other certifying officer and I are responsible for                  establishing and maintaining disclosure controls and procedures                  (as                  defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the                  Company and                  have:                                                                                                                     |

|   | 5. | The                  small business issuer ‘s other certifying officer and I have disclosed,                  based on our most recent evaluation of internal control over financial                  reporting, to the small business issuer’s auditors and the audit committee                  of the small business issuer’s board of directors (or persons performing                  the equivalent functions): |
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