Try Harris Cyclery (http://sheldonbrown.com/harris/rims/630.html). Look at the Weinmann RM19 rim. That's the only 32h rim I see. QBP catalog only has two 27" rims, both 36h.

If the Weinmann doesn't do it for you, Harris also has a pair of 27" wheels (not just rims) with 36 spokes for $99 complete. It's hard to buy rims and spokes for existing hubs for much less than that.