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Lordstacey3

02/16/07 2:27 PM

#29243 RE: MrSparks #29233

"We feel that posting key financial information is the next logical step in positioning Eternal Image for its transition from the Pink Sheets to the Over the Counter Bulletin Board (OTC:BB)," said James Parliament, CFO of Eternal Image. "While it is not required, our goal is to continue to be as transparent as possible to our shareholders. We will post financial reports such as this Unaudited Financial Statement as we work toward acceptance on the OTC:BB."

Unaudited financial statements do no good with the sec.