Results of Operations and Financial Condition

On November 17, 2008, Imperial Industries, Inc. (the "Company") held a conference call with the investment community to discuss its financial results for the third quarter and nine months ended September 30, 2008. A copy of the transcript of the conference call is attached hereto as Exhibit 99.1.

In accordance with General Instruction B.2 of this Current Report on Form 8-K, the information presented herein shall not be deemed "filed" for purposes of
Section 18 of the Securities and Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject the Company to liability pursuant to that section, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933 or the Exchange Act, except as expressly stated by specific reference in such a filing.

Item 7.01

Regulation FD Disclosure

On November 17, 2008 the Company held a conference call with the investment community to discuss its financial results for the third quarter and nine months ended September 30, 2008. The conference call was broadly accessible to the public by dial-in conference call. A copy of the transcript of the conference call is attached hereto as Exhibit 99.1 and is incorporated by reference herein.

Item 9.01