OF HEIN & ASSOCIATES LLP
REGISTERED ACCOUNTING FIRM
consent to the incorporation by reference in the Registration Statement (Form
S-3 No. 333-143922) of our report dated April 15, 2009 with respect to the
financial statements of Lapolla Industries, Inc. included in the Annual Report
(Form 10-K) for the year ended December 31, 2008.
& Associates LLP