EX-23.2 5 doc4.txt Exhibit 23.2 [Letterhead of KIRKPATRICK & LOCKHART, LLP.] September 4, 2003 LocatePLUS Holdings Corporation 100 Cummings Center Suite 235M Beverly, Massachusetts 01915 RE: LOCATEPLUS HOLDINGS CORPORATION REGISTRATION STATEMENT ON FORM SB-2 (FILE NUMBER 333-107720) ------------------------------------------------------------------- Ladies and Gentlemen: We hereby consent to the filing of the opinion set forth as Exhibit 5.1 to the Registration Statement on Form SB-2 (File Number 333-107720), as amended, filed with the Securities and Exchange Commission pursuant to the Securities Act of 1933, as amended, relating to the proposed resale of up to 22,500,000 shares of the LocatePLUS Holdings Corporation's Class A Voting Common Stock, par value $0.01 per share, and to the use of our name in the prospectus constituting a part thereof in connection with the matters referred to under the caption "Legal Matters." Very truly yours, /s/ KIRKPATRICK & LOCKHART LLP KIRKPATRICK & LOCKHART LLP