TMSSequoia [Logo]
The Imaging Solutions Company


October 29, 2004




Ms. Barbara C. Jacobs
Assistant Director
Securities Exchange Commission
Washington, DC  20549

Re:  TMS, Inc.
         Supplemental material received on October 11, 2004
         PREM14A
         File No. 33-22780

Dear Ms. Jacobs:

This  letter is in  response  to your  comment  letter of October  28, 2004 with
respect to the above Proxy  Statement  and your  request for a statement  by the
Company about the accuracy and adequacy of the disclosures  that we have made in
the Proxy Statement.

The Company and its management hereby acknowledge the following:

     1.   The  Company is  responsible  for the  adequacy  and  accuracy  of the
          disclosure in its filings;

     2.   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

     3.   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.


Very Truly Yours,


DEBORAH D. MOSIER
Deborah D. Mosier
President, Chief Financial Officer and Director














TMSSequoia Corporate Headquarters
206 West Sixth Avenue, Stillwater, OK 74074-4017

800-944-7654, 405-377-0880, 405-742-1707

www.tmssequoia.com