**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 From 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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