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Exhibit 31.2

CERTIFICATION OF CHIEF FINANCIAL OFFICER

I, Susan M. Atkins, certify that:



|1. |  | I have reviewed the quarterly report on Form 10-Q for the quarter ended November 30,
2003 of IMPRESO, INC. (the Report);
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|2. |  | Based on my knowledge, the Report does not contain any untrue statement of a material
fact or omit to state a material fact necessary to make the statements made, in light of
the circumstances under which such statements were made, not misleading with respect to
the period covered by the Report;
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|3. |  | Based on my knowledge, the financial statements, and other financial information
included in the Report, fairly present in all material respects the financial condition,
results of operations and cash flows of the registrant as of, and for, the periods
presented in the Report;
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|4. |  | The registrants other certifying officer and I are responsible for establishing and
maintaining disclosure controls and procedures (as defined in Exchange Act Rules
13a-15(e) and 15d-15(e)) for the registrant and have:
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| | a) |  | Designed such disclosure controls and procedures, or caused such
disclosure controls and procedures to be designed under our supervision,
to ensure that material information relating to the registrant,
including its consolidated subsidiaries, is made known to us by others
within those entities, particularly during the period in which this
report is being prepared;
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| | b) |  | Omitted in reliance on SEC Release No. 33-8238; 34-47986 Section III.E.];
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| | c) |  | Evaluated the effectiveness of the registrants disclosure controls and
procedures and presented in the Report our conclusions about the
effectiveness of the disclosure controls and procedures, as of the end
of the period covered by the Report based on such evaluation; and
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| | d) |  | Disclosed in the Report any change in the registrants internal control
over financial reporting that occurred during the registrants most
recent fiscal quarter (the registrants fourth fiscal quarter in the
case of an annual report) that has materially affected, or is reasonably
likely to materially affect, the registrants internal control over
financial reporting;
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|5. |  | The registrants other certifying officer and I have disclosed, based on our most recent
evaluation of internal control over financial reporting, to the registrants auditors
and the audit committee of registrants board of directors (or persons performing the
equivalent functions):
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| | a) |  | All significant deficiencies and material weaknesses in the design or
operation of internal controls over financial reporting which are
reasonably likely to adversely affect the registrants ability to
record, process, summarize and report financial information; and
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| | b) |  | Any fraud, whether or not material, that involves management or other
employees who have a significant role in the registrants internal
control over financial reporting.
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|6. |  | Item 4 Controls and Procedures in the Companys Form 10-Q is
incorporated herein by reference.
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Date: January 14, 2003
    
    /s/ Susan M. AtkinsSusan M. Atkins
Chief Financial Officer