press release 2008-2

FOR IMMEDIATE RELEASE
Toronto Stock Exchange
Symbol “TSX: CSA”

Acquisitions Drive Commercial’s Revenue Growth

Edmonton, Alberta, December 17, 2007 - COMMERCIAL SOLUTIONS INC. ("Commercial" or the "Company") (TSX:CSA) aa leading Canadian distributor of bearings, power transmission, oilfield, industrial, safety, survey and resource management equipment products and services, today announced its financial results for the three-month and twelve-month periods ended September 30, 2007. A complete copy of the Company’s report is available on the Internet at www.sedar.com. Financial highlights from fiscal 2007 are as follows: :

For the three-month period ended September 30, 2007, Commercial reported revenue of $35.6 million compared to revenue of $40.9 million for the same period last year, representing a year-over-year decrease of 13 percent due to the industry-wide slow down in the Western Canadian oil and gas, and forest industries. Gross margin in the quarter remained relatively the same at 30.6% from 30.0% in the fourth quarter of 2006. The Company reported Earnings Before Interest, Taxes, Depreciation and Amortization (EBITDA) of $1.7 million versus $5.1 million for the same period last year. Net income for the quarter amounted to $0.30 million compared to $2.9 million during the fourth quarter of fiscal 2006.

For the twelve-month period ended September 30, 2007, Commercial reported revenue of $157.9 million compared to revenue of $138.5 million for the same period last year, representing a year-over-year increase of 14 percent. Gross margins improved to 28.7% from 28.5%. However, EBITDA decreased to $9.2 million versus $14.3 million during 2006. Net income decreased to $3.5 million compared to $7.9 million for the twelve months ended September 30, 2006.

"Despite fiscal 2007 proving to be a challenging year for all companies impacted by the slowdown in the Western Canadian oil and gas, and forest industries, we managed to achieve 14% revenue growth," noted James Barker, President & CEO of Commercial. "We will continue to focus on our operating costs to bring them in line with our revenues. This will enable us to be well positioned to take full advantage of further acquisitions."

As at September 30, 2007, the basic average number of shares outstanding was 19,359,381 (20,097,009 fully diluted) versus 16,328,228 (18,419,153 fully diluted) at the end of the same period in the year prior.

The Company will host a conference call to discuss the fiscal 2007 results on Monday December 17, 2007 at 4:00 p.m. Eastern Standard Time (EST). Scheduled speakers for the call will include Jim Barker, President and CEO, and Eric Sauze, CFO of Commercial Solutions Inc. Participants should dial 416-641-6125 or 1-866-542-4236 at least 10 minutes prior to the conference time of 4:00 p.m. For those unable to participate on the call, a replay will be available after 6:00 p.m. at 416-695-5800 or 1-800-408-3053 passcode 3245084 until midnight, December 24, 2007.

About Commercial

Headquartered in Edmonton, Alberta, Commercial is one of Canada's leading independent industrial distributors with 40 Services Centres and approximately 386 employees located across Canada. Commercial offers more than 160,000 items critical to maintenance repair and operations (MRO) and original equipment manufacturer (OEM) customers. The Company represents 450 leading manufacturers and serves over 11,000 customer accounts within a broad cross-section of industries, including oil and gas, forestry, food processing, chemical processing, mining and aggregate, utilities, agriculture and construction. Commercial trades under the symbol "CSA" on the Toronto Stock Exchange. For further information on the Company, please visit www.commercialsolutions.ca and for detailed financial information visit www.sedar.com.

Forward Looking Statements

From time to time, the Company may publish forward-looking statements relating to such matters as expected financial performance, business prospects, development activities and like matters. These statements involve risk and uncertainties, including but not limited to the risk factors previously described. Actual results could differ materially from those projected as a result of these risks and should not be relied upon as a prediction of future events. Commercial undertakes no obligation to update any forward-looking statement to reflect events or circumstances after the date on which such statement is made, or to reflect the occurrence of unanticipated events.

FOR FURTHER INFORMATION PLEASE CONTACT:

Commercial Solutions Inc.
Eric Sauze
Chief Financial Officer
(780) 577-2215
esauze@csinet.ca


or

Genoa Management Limited
Ali Mahdavi
(416) 962-3300
+1 (866) 430-6247
info@genoa.ca
www.genoa.ca