Exhibit 23.2
Consent of Independent Registered Public Accounting Firm
The Board of Directors
LightPath Technologies, Inc.:
We consent to the use of our report incorporated herein by reference and to the reference to our firm under the heading “Experts” in the prospectus.
Our report refers to the adoption of the provisions of Statement of Financial Accounting Standards (SFAS) No. 142,Goodwill and Other Intangible Assets and SFAS No. 144,Accounting for the Impairment or Disposal of Long-Lived Assets on July 1, 2002.
/s/ KPMG LLP
Orlando, Florida
July 29, 2005