SecProbe.io

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								June 1, 2005
Mail Stop 0305

Via U.S. Mail and Facsimile

Susan M. Atkins
Chief Financial Officer
Impreso, Inc.
652 Southwestern Boulevard
Coppell, Texas 80401

   RE:	Impreso, Inc. (the "Company")
	Form 10-K for the fiscal year ended August 31, 2004
	Filed December 14, 2004
	File No. 000-29883

Dear Ms. Atkins:

	We have reviewed your response letter dated April 20, 2005
and
have the following comments.  Where expanded disclosure is
requested,
you may comply with these comments in future filings.  If you
disagree, we will consider your explanation as to why our comments
are not applicable or a revision is unnecessary.  We also ask you
to
provide us with supplemental information so we may better
understand
your disclosure.  Please be as detailed as necessary.  We look
forward to working with you in these respects and welcome any
questions you may have about any aspects of our review.

	Please respond to confirm that the comment will be complied
with, or, if the comment is deemed inappropriate by the Company,
advise the staff of the reason thereof.  Pursuant to Rule
101(a)(3)
of Regulation S-T, your response should be submitted in electronic
form, under the label "corresp" with a copy to the staff.  Please
respond within ten (10) business days.

Form 10-K for the Fiscal Year Ended August 31, 2004

Item 7.  Management`s Discussion and Analysis of Financial
Condition
and Results of Operations

Critical Accounting Policies
Revenue Recognition, page15

1. We note your response to our prior comment no. 2 and revised
disclosure regarding your policies on revenue recognition and
allowance for doubtful accounts.  You disclose that you assess the
likelihood of collecting credit accounts prior to revenue
recognition
and are reasonably assured that a majority of sales are
collectible
due to your policies.  In this regard please clarify whether this
means circumstances exist in which you are not reasonably assured
that revenue transactions are collectible prior to revenue
recognition and if so, explain the facts and circumstances
surrounding such arrangements and how your treatment complies with
Staff Accounting Bulletin Topic 13.  If circumstances do not
exist,
revise your disclosures in future filings to clarify this fact.
Also, please revise your revenue recognition policies in future
filings to clearly disclose how you comply with each of the four
revenue recognition criteria outlined in Staff Accounting Bulletin
Topic 13.  Please provide us with your proposed disclosure.

Inventories, page 16

2. We note your response to our prior comment no. 3 and your
revised
disclosure.  You state that your revenue recognition policy meets
all
the conditions for revenue recognition pursuant to paragraph 6 of
SFAS No. 48.   We also note that your policy for both hard copy
imaging and bottled water products is to record reductions in
revenue
when products are returned.  However, in accordance with the
guidance
outlined in paragraph 7 of SFAS No. 48 if sales revenue is
recognized
because the conditions of paragraph 6 of SFAS No. 48 are met, any
costs or losses that may be expected in connection with any
returns
shall be accrued in accordance with SFAS. No. 5, Accounting for
Contingencies.  Sales revenue and costs of sales reported in the
income statement shall be reduced to reflect estimated returns.
In
this regard, it appears you do not account for your product
returns
in accordance with GAAP as you recognize the reduction to revenue
when the actual product is returned rather than estimating an
accrual
for the costs or losses that maybe expected in connection with any
returns at the time of the sale.  Please advise or revise your
financial statements to account for product returns in accordance
with SFAS Nos. 48 and 5.  If the difference is not material to any
one period (e.g., on a quarterly or annual basis) presented in
your
most recent Form 10-K, please revise future filings to
specifically
state this fact and supplementally provide us with your analysis
supporting your statement.  We may have further comment upon
receipt
of your response.

Financial Statements

Commissions and Rebates, page F-10

3. We note your response to our prior comment no. 12 providing the
reasons for why you believe the classification of the costs
associated advertising allowance as selling, general and
administrative expense is appropriate.  In accordance with EITF
No.
01-9, it is presumed that cash consideration given by a vendor to
a
customer is a reduction of the selling price of the vendor`s
products
and services when recognized in the vendor`s income statement and
that presumption is overcome and the consideration should be
characterized as a costs incurred if, and to the extent that, both
of
the following conditions are met:

* Vendor receives, or will receive an identifiable benefit in
exchange for the consideration.  The benefit must be sufficiently
separable from the recipient`s purchase of the vendor`s products;
and

* The fair value of the identified benefit can be reasonably
estimated.

In this regard, supplementally provide us with evidence supporting
your assertion that you received an identifiable benefit
sufficiently
separable from the primary transaction.  Such evidence may include
customer contracts that contain language which stipulates to your
customers that they must use the advertising allowance to
advertise
your products and/or services and maintain documentation of such
advertising.  Also, supplementally tell us the accounting
literature
that supports your classification of commissions paid to outside
sales representatives as costs of sales versus SG&A expense.  In
addition, tell us the amounts of such sales commissions for each
period presented.  We may have further comment upon receipt of
your
response.

Consolidated Statements of Operations, page F-5
Note 7.  TST`s Equipment Lease Agreements, page F-16

4. We note your response to our prior comment no. 14.
Supplementally
confirm and disclosure in future filings, that scheduled rent
escalations associated with the leases on the two buildings in
Fontana, California are recognized on a straight-line basis in
accordance with FTB No. 85-3, if true.  If you recognize scheduled
rent escalations using another systematic and rational allocation
basis that is more representative of the time pattern in which the
leased property is physically employed, supplementally advise us
of
your rationale of this accounting treatment and revise future
filings, as appropriate.  Also, revise future filings to disclose
the
period covered by initial term of the lease for the Chambersburg,
Pennsylvania plant.

* * * * *

	We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed decision.  Since the company and its management are in
possession of all facts relating to a company`s disclosure, they
are
responsible for the accuracy and adequacy of the disclosures they
have made.

	In connection with responding to our comments, please
provide,
in writing, a statement from the company acknowledging that:

* the company is responsible for the adequacy and accuracy of the
disclosure in the filing;

* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filing; and

* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

   In addition, please be advised that the Division of Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in our review of your filing or in
response to our comments on your filing.

   You may contact Jean Yu at (202) 551-3305 or Katherine Mathis
at
(202) 551-3383 if you have questions regarding comments on the
financial statements and related matters.  Please contact the
undersigned at (202) 551-3813 with any other questions.

								Sincerely,

								Linda Cvrkel
								Branch Chief
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Susan M. Atkins
Impreso, Inc.
June 1, 2005
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