LETTER 1 filename1.txt June 20, 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 completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, Linda Cvrkel Branch Chief ?? ?? ?? ?? Richard Dutkiewicz New World Restaurant Group, Inc. April 8, 2005 Page 1