Eternal Image Responds to SEC Second Round Comments as Part of the Process to Become Fully Reporting.

Funeral Industry Firm Preparing For SEC Notification of Acceptance or Third Round Comments

FARMINGTON HILLS, Mich. -- Eternal Image, Inc. (OTC:ETNL.PK), a public company engaged in the design, manufacturing and marketing of licensed brand image funerary products such as caskets, urns, monuments and vaults, today announced it has recently completed the second round of responses to the Securities and Exchange Commission's comments regarding the S-1 (formerly SB2) Registration by Eternal Image. The company is seeking to move its stock from the Pink Sheets to the OTC Bulletin Board.

"We may receive notification shortly that our S-1 was accepted or there is a small possibility of yet another round of comments," said Jim Parliament, CFO for Eternal Image. "Our S1 registration has been submitted to the SEC as well as EI's second round of responses to SEC comments covering the filing. This has been a long journey for our shareholders and we are now approaching what I believe may be the conclusion of this process."

Eternal Image will showcase a variety of new and expanded product lines for both humans and pets this month at the National Funeral Directors Association Expo in Orlando. This includes a new line of collegiate caskets and urns licensed by Collegiate Licensing Corporation[TM]. Funeral directors and distributors can also expect the first Eternal Image licensed caskets to be distributed this fall.

Release of this information is in accordance with SEC regulations in compliance with Eternal Image S-1 application. For more information about Eternal Image, visit www.eternalimage.net.

About Eternal Image

Eternal Image, founded in 2002, is headquartered in Farmington Hills, MI. The company is the first and only manufacturer and marketer of licensed brand image funerary products. Currently, the company offers urns and caskets that feature licensed images from Major League BaseballG STAR TREK, Precious Moments, and the Vatican Library CollectionG as well as pet urns featuring the American Kennel Club, and Cat Fanciers'[TM] Association. For more information about EI, visit www.EternalImage.net or call 1-888-6-CASKET.

About OTC:BB

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SAFE HARBOR STATEMENT

Statements in this news release relating to plans, strategies, economic performance and trends, projections of results of specific activities or investments, and other statements that are not descriptions of historical facts may be forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995, Section 27A of the Securities Act of 1993 and Section 21E of the Securities Exchange Act of 1934.

Forward-looking information is inherently subject to risks and uncertainties, and actual results could differ materially from those currently anticipated due to a number of factors, which include but are not limited to risk factors inherent in doing business. Forward-looking statements may be identified by terms such as may, will, should, could, expects, plans, intends, anticipates, believes, estimates, predicts, forecasts, potential or continue or similar terms or the negative of these terms.

Although we believe that the expectations reflected in the forward-looking statements are reasonable, we cannot guarantee future results, levels of activity, performance or achievements. The company has no obligation to update these forward-looking statements.