Eternal Image Inc (fka ETNLQ)

[Calfire]

Hours of Operation/Date of Filing

Rule 12 of Regulation S-T provides that electronic filings may be submitted by direct transmission via the Internet, dial-up lines or leased lines to the Commission each business day from 8:00 a.m. to 10:00 p.m. Eastern time. Currently, however, filings may be submitted electronically as early as 6 a.m. Rule 13(a) of Regulation S-T provides that any direct transmission filing that commences after 5:30 p.m. will be dated the following business day. Any direct transmission filing commencing before 5:30 p.m., if accepted, will receive that day's filing date.