Mail Stop 04-08


								January 26, 2005


By mail and fax to: (509) 462-1479

Brad E. Herr
Chief Operating Officer and
Principal Financial and Accounting Director
Temporary Financial Services, Inc.
200 North Mullan Road; Suite 213
Spokane, Washington  99223

Re: Temporary Financial Services, Inc.

      Form 8-K filed January 10, 2005
      File No. 333-60326


Dear Mr. Herr,

The Staff has reviewed the above-referenced filing for compliance
with the requirements of Form 8-K and has the following comment in
that regard.

* Please revise to specifically state the date on which the former
independent accounting firm was dismissed, as required by Item
304(a)(1)(i) of Regulation S-K.

   We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings reviewed by the staff to
be
certain that they have provided all information investors require.
Since the company and its management are in possession of all
facts
relating to a company`s disclosure, they are responsible for the
accuracy and adequacy of the disclosures they have made.

   In connection with responding to our comments, please provide,
in
writing, a statement from the company acknowledging that:

* the company is responsible for the adequacy and accuracy of the
disclosure in the filings;
* staff comments or changes to disclosure in response to staff
comments in the filings reviewed by the staff do not foreclose the
Commission from taking any action with respect to the filing; and
* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

   In addition, please be advised that the Division of Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in our review of your filing or in
response to our comments on your filing.

   Please file an amendment via EDGAR in response to these
comments
within 5 business days of the date of this letter, unless
specified
otherwise, or contact us immediately if you require additional
time.
Such amendment should be filed under cover of Form 8-K/A and
should
include the ITEM 4 designation. An updated letter from your former
accountant addressing the revised disclosures should also be
included
in your amended Form 8-K and filed as Exhibit 16. To expedite the
processing of the Form 8-K, please furnish a courtesy copy of the
filing to the undersigned.

You may direct any questions regarding this comment to me at (202)
824-5398.


								Sincerely,



								Lisa Haynes
								Staff Accountant
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