We hereby consent to the inclusion in the foregoing Amendment No. 2 to the Registration Statement on Form SB-2 of our report dated May 12, 2006, except for notes 2 and 13, as to which the date is November 27, 2006, relating to the consolidated financial statements of QPC Lasers, Inc. (formerly Planning Force, Inc.) as of December 31, 2005 and for the years ended December 31, 2005 and 2004. We also consent to the reference to our firm under the caption “Interest of Named Experts and Counsel”.