Exhibit 23.2

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation in this Registration Statement on Form S-1 of our report dated April 26, 2019, relating to the financial statements of Quantum Computing, Inc., as of December 31, 2018 and to all references to our firm included in this Registration Statement. 

/S/ BF Borgers CPA PC

Certified Public Accountants

Lakewood, CO

November 22, 2019