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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>UNITED
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      AND EXCHANGE COMMISSION</strong></font></div>
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      D.C. 20549</strong></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></div>
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      8-K</strong></font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>CURRENT
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Date
      of report (Date of earliest event reported): July 24, 2006 (July 24,
      2006)</strong></font></div>
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      ]&#160;&#160;&#160; Written communications pursuant to Rule 425 under the
      Securities Act (17 CFR 230.425)</font></div>
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      ]&#160;&#160;&#160; Soliciting material pursuant to Rule 14a-12(b) under the
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      ]&#160;&#160;&#160; Pre-commencement communications pursuant to Rule 14d-2(b)
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      ]&#160;&#160;&#160; Pre-commencement communications pursuant to Rule 13e-4(c)
      under the Exchange Act (17 CFR 240.13e-4(c))</font></div>
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      Looking Statements</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">This
      Form
      8-K and other reports filed by Registrant from time to time with the Securities
      and Exchange Commission (collectively the &#8220;Filings&#8221;) contain or may contain
      forward looking statements and information that are based upon beliefs of,
      and
      information currently available to, Registrant&#8217;s management as well as estimates
      and assumptions made by Registrant&#8217;s management. When used in the filings the
      words &#8220;anticipate&#8221;, &#8220;believe&#8221;, &#8220;estimate&#8221;, &#8220;expect&#8221;, &#8220;future&#8221;, &#8220;intend&#8221;, &#8220;plan&#8221;
or the negative of these terms and similar expressions as they relate to
      Registrant or Registrant&#8217;s management identify forward looking statements. Such
      statements reflect the current view of Registrant with respect to future events
      and are subject to risks, uncertainties, assumptions and other factors relating
      to Registrant&#8217;s industry, Registrant&#8217;s operations and results of operations and
      any businesses that may be acquired by Registrant. Should one or more of these
      risks or uncertainties materialize, or should the underlying assumptions prove
      incorrect, actual results may differ significantly from those anticipated,
      believed, estimated, expected, intended or planned.</font></div>
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      Registrant believes that the expectations reflected in the forward looking
      statements are reasonable, Registrant cannot guarantee future results, levels
      of
      activity, performance or achievements. Except as required by applicable law,
      including the securities laws of the United States, Registrant does not intend
      to update any of the forward-looking statements to conform these statements
      to
      actual results. The following discussion should be read in conjunction with
      Registrant&#8217;s pro forma financial statements and the related notes that will be
      filed herein.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 54pt; TEXT-INDENT: -54pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
      7.01. Regulation FD Disclosure. </strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 54pt; TEXT-INDENT: -54pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
      July
      24, 2006, QPC Lasers, Inc. (the &#8220;Registrant&#8221;) issued a press release providing
      guidance on its revenue growth for the remainder of 2006. A copy of the press
      release is attached as Exhibit 99.1. </font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      information in this Item 7.01 and the exhibit attached hereto shall not be
      deemed &#8220;filed&#8221; for the purpose of Section 18 of the Securities Exchange Act of
      1934, as amended, nor shall it be deemed incorporated by reference in any filing
      under the Securities Act of 1933, as amended, or the Securities Exchange Act
      of
      1934, as amended, except as shall be expressly set forth by specific reference
      in such filing. The furnishing of the information in this Item 7.01 is not
      intended to, and does not, constitute a representation that such furnishing
      is
      required by Regulation FD or that the information this report contains is
      material investor information that is not otherwise publicly available.
</font></div>
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            <td align="left" valign="bottom" width="1%">&#160;</td>
            <td align="left" valign="middle" width="1%">&#160;</td>
            <td align="left" valign="bottom" width="1%">&#160;</td>
            <td align="left" valign="middle" width="60%">&#160;</td>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;&#160;&#160;&#160;&#160;
                99.1</font></div>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
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            <td align="left" valign="top" width="1%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">-</font></div>
            </td>
            <td align="left" valign="bottom" width="1%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;&#160;</font></div>
            </td>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Press
                release dated July 24, 2006 entitled &#8220;QPC Lasers, Inc. Issues Guidance on
                Revenue Growth for 2006.&#8221;</font></div>
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      has
      duly caused this report to be signed on its behalf by the undersigned hereunto
      duly authorized. </font></div>
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                LASERS, INC.</strong></font></div>
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<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">George
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Unassociated Document
UNITED
      STATES
SECURITIES
      AND EXCHANGE COMMISSION
WASHINGTON,
      D.C. 20549
FORM
      8-K
CURRENT
      REPORT
Pursuant
      to Section 13 or 15(d) of the
Securities
      Exchange Act of 1934
Date
      of report (Date of earliest event reported): July 24, 2006 (July 24,
      2006)
QPC
      LASERS, INC.
(Exact
      name of registrant as specified in charter)
Nevada
000-28153
20-1568015
(State
                or other jurisdiction of
incorporation
                or organization)
(Commission
                File No.)
(IRS
                Employee Identification
                No.)
15632
      Roxford Street
Sylmar,
      California 91342
(Address
      of Principal Executive Offices)
(818)
      986-0000
(Issuer
      Telephone number)
Check
      the
      appropriate box below if the Form 8-K filing is intended to simultaneously
      satisfy the filing obligation of the registrant under any of the following
      provisions (see General Instruction A.2. below):
[ 
      ]    Written communications pursuant to Rule 425 under the
      Securities Act (17 CFR 230.425)
[ 
      ]    Soliciting material pursuant to Rule 14a-12(b) under the
      Exchange Act (17 CFR 240.14a-12(b))
[ 
      ]    Pre-commencement communications pursuant to Rule 14d-2(b)
      under the Exchange Act (17 CFR 240.14d-2(b))
[ 
      ]    Pre-commencement communications pursuant to Rule 13e-4(c)
      under the Exchange Act (17 CFR 240.13e-4(c))
Forward
      Looking Statements
This
      Form
      8-K and other reports filed by Registrant from time to time with the Securities
      and Exchange Commission (collectively the "Filings") contain or may contain
      forward looking statements and information that are based upon beliefs of,
      and
      information currently available to, Registrant's management as well as estimates
      and assumptions made by Registrant's management. When used in the filings the
      words "anticipate", "believe", "estimate", "expect", "future", "intend", "plan"
or the negative of these terms and similar expressions as they relate to
      Registrant or Registrant's management identify forward looking statements. Such
      statements reflect the current view of Registrant with respect to future events
      and are subject to risks, uncertainties, assumptions and other factors relating
      to Registrant's industry, Registrant's operations and results of operations and
      any businesses that may be acquired by Registrant. Should one or more of these
      risks or uncertainties materialize, or should the underlying assumptions prove
      incorrect, actual results may differ significantly from those anticipated,
      believed, estimated, expected, intended or planned.
Although
      Registrant believes that the expectations reflected in the forward looking
      statements are reasonable, Registrant cannot guarantee future results, levels
      of
      activity, performance or achievements. Except as required by applicable law,
      including the securities laws of the United States, Registrant does not intend
      to update any of the forward-looking statements to conform these statements
      to
      actual results. The following discussion should be read in conjunction with
      Registrant's pro forma financial statements and the related notes that will be
      filed herein.
Item
      7.01. Regulation FD Disclosure.
On
      July
      24, 2006, QPC Lasers, Inc. (the "Registrant") issued a press release providing
      guidance on its revenue growth for the remainder of 2006. A copy of the press
      release is attached as Exhibit 99.1.
The
      information in this Item 7.01 and the exhibit attached hereto shall not be
      deemed "filed" for the purpose of Section 18 of the Securities Exchange Act of
      1934, as amended, nor shall it be deemed incorporated by reference in any filing
      under the Securities Act of 1933, as amended, or the Securities Exchange Act
      of
      1934, as amended, except as shall be expressly set forth by specific reference
      in such filing. The furnishing of the information in this Item 7.01 is not
      intended to, and does not, constitute a representation that such furnishing
      is
      required by Regulation FD or that the information this report contains is
      material investor information that is not otherwise publicly available.
Item 9.01
Financial
      Statements and Exhibits.
(c)
      Exhibits.
99.1
-
Press
                release dated July 24, 2006 entitled "QPC Lasers, Inc. Issues Guidance on
                Revenue Growth for 2006."
SIGNATURES
Pursuant
      to the requirements of the Securities Exchange Act of 1934, the Registrant
      has
      duly caused this report to be signed on its behalf by the undersigned hereunto
      duly authorized.
Dated:
                July 24, 2006
QPC
                LASERS, INC.
(Registrant)
By:
/s/
George
              Lintz
Name:
George
                Lintz
Title:
Chief
                Financial Officer