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Consent of Independent Registered Public Accounting Firm

I consent to the inclusion in the Prospectus, of which this Registration Statement on Form S-1, amendment 1, is a part, of the report dated July 30, 2012, relative to the financial statements of Quality Wallbeds, Inc., as of December 31, 2011 and 2010.   

I also consent to the reference to my firm under the caption "Experts" in such Registration Statement.

/s/ Peter Messineo, CPA

Peter Messineo, CPA

Palm Harbor Florida

August 28, 2012