Eternal Image Inc (fka ETNLQ)

[LC-GATOR]

Hi JP,

Wouldn't you think spending $92,477 for the first 6 months of 2009 for Public Relations and Marketing is called advertising?

Last year for the same period they spent $236,557 for Public Relations and Marketing.

http://www.sec.gov/Archives/edgar/data/868756/000105291809000364/eternalimage10qaug1209.htm



The establishment of relationships with advertisers is necessary for us to achieve significant revenues.



Our revenue model includes significant advertising dollars. If we are unable to forge sufficient relationships with key advertisers, we might not be able to achieve the revenues that we are projecting. For the years ending December 31, 2006 and 2007, and for the nine months ended September 30, 2008, we had public relations and marketing expenses of $97,127; $487,332; and $451,250, respectively. If we have the financial resources, over the next 12 months, we expect to have an additional $400,000 in public relations and marketing expenses. There is no assurance that we will financial resources to do so. In the event that we are unable to make such advertising expenditures, our chances for successfully executing our business plan may be adversely affected.




http://www.sec.gov/Archives/edgar/data/868756/000105291808000473/eternalimages1adec1808f.htm



Finally, we have engaged the services of ASAPR Public Relations and Marketing (717 State Street, Sharptown, MD 21861). The initial term of this agreement was from March 22, 2006 through March 31, 2007. By its provisions, it is extendable for one year terms at our option. We have extended the term through March 31, 2009. Pursuant to this extended agreement we pay ASAPR $6,000 per month. It is responsible for providing us with public relations and marketing expertise, consulting, and critiques. ASAPR is also responsible for promoting our business through a variety of media including radio, television, and print interviews with our management. This firm specializes in campaigns for its clients that increase brand awareness and public recognition. To date, they have succeeded in obtaining free publicity and exposure for us to the general public. Through their efforts, we have been seen on CBS, MSNBC, CNBC, ABC, Fox Business News, Wall Street.Net and written up by The New York Times, Detroit News, and many other networks, television stations, magazines and newspapers