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EXHIBIT 23.2
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in the Registration Statements on Form S-8 (No. 333-149827 and No. 333-137318) of our report dated March 17, 2009, relating to the consolidated financial statements of Lpath, Inc. for the year ended December 31, 2008, included in the Annual Report on Form 10-K for the year ended December 31, 2009.
/s/ LevitZacks
San Diego, California
March 25, 2010