<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 4.2a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: http://www.novaworks.co -->
    <!-- Field: Doc-Info; Name: Source; Value: IMMY%2D20140930 10Q Q3 DFN.xfr; Date: 2014%2D11%2D12T20:48:53 -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://imprimispharma.com/role/DocumentAndEntityInformation" xlink:href="immy-20140930.xsd#DocumentAndEntityInformation" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/BalanceSheets" xlink:href="immy-20140930.xsd#BalanceSheets" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/BalanceSheetsParenthetical" xlink:href="immy-20140930.xsd#BalanceSheetsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/StatementsOfOperations" xlink:href="immy-20140930.xsd#StatementsOfOperations" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/StatementsOfCashFlows" xlink:href="immy-20140930.xsd#StatementsOfCashFlows" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/OverviewBasisOfPresentationAndSummaryOfSignificantAccountingPolicies" xlink:href="immy-20140930.xsd#OverviewBasisOfPresentationAndSummaryOfSignificantAccountingPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/Acquisition-PharmacyCreationsLlc" xlink:href="immy-20140930.xsd#Acquisition-PharmacyCreationsLlc" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/RestrictedShort-termInvestment" xlink:href="immy-20140930.xsd#RestrictedShort-termInvestment" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/Inventories" xlink:href="immy-20140930.xsd#Inventories" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/PrepaidExpensesAndOtherCurrentAssets" xlink:href="immy-20140930.xsd#PrepaidExpensesAndOtherCurrentAssets" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/IntangibleAssetsAndGoodwill" xlink:href="immy-20140930.xsd#IntangibleAssetsAndGoodwill" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/AccountsPayableAndAccruedExpenses" xlink:href="immy-20140930.xsd#AccountsPayableAndAccruedExpenses" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/Debt" xlink:href="immy-20140930.xsd#Debt" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/StockholdersEquityAndStock-basedCompensation" xlink:href="immy-20140930.xsd#StockholdersEquityAndStock-basedCompensation" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/EmployeeSavingsPlan" xlink:href="immy-20140930.xsd#EmployeeSavingsPlan" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/CommitmentsAndContingencies" xlink:href="immy-20140930.xsd#CommitmentsAndContingencies" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/SegmentInformation" xlink:href="immy-20140930.xsd#SegmentInformation" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/SubsequentEvents" xlink:href="immy-20140930.xsd#SubsequentEvents" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/OverviewBasisOfPresentationAndSummaryOfSignificantAccountingPoliciesPolicies" xlink:href="immy-20140930.xsd#OverviewBasisOfPresentationAndSummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/OverviewBasisOfPresentationAndSummaryOfSignificantAccountingPoliciesTables" xlink:href="immy-20140930.xsd#OverviewBasisOfPresentationAndSummaryOfSignificantAccountingPoliciesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/Acquisition-PharmacyCreationsLlcTables" xlink:href="immy-20140930.xsd#Acquisition-PharmacyCreationsLlcTables" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/InventoriesTables" xlink:href="immy-20140930.xsd#InventoriesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/PrepaidExpensesAndOtherCurrentAssetsTables" xlink:href="immy-20140930.xsd#PrepaidExpensesAndOtherCurrentAssetsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/IntangibleAssetsAndGoodwillTables" xlink:href="immy-20140930.xsd#IntangibleAssetsAndGoodwillTables" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/AccountsPayableAndAccruedExpensesTables" xlink:href="immy-20140930.xsd#AccountsPayableAndAccruedExpensesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/StockholdersEquityAndStock-basedCompensationTables" xlink:href="immy-20140930.xsd#StockholdersEquityAndStock-basedCompensationTables" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/CommitmentsAndContingenciesTables" xlink:href="immy-20140930.xsd#CommitmentsAndContingenciesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/OverviewBasisOfPresentationAndSummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:href="immy-20140930.xsd#OverviewBasisOfPresentationAndSummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/OverviewBasisOfPresentationAndSummaryOfSignificantAccountingPolicies-ScheduleOfBasicAndDilutedEarningsPerCommonShareDetails" xlink:href="immy-20140930.xsd#OverviewBasisOfPresentationAndSummaryOfSignificantAccountingPolicies-ScheduleOfBasicAndDilutedEarningsPerCommonShareDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/Acquisition-PharmacyCreationsLlcDetailsNarrative" xlink:href="immy-20140930.xsd#Acquisition-PharmacyCreationsLlcDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/Acquisition-PharmacyCreationsLlc-ScheduleOfAcquisitionDateFairValueOfConsiderationDetails" xlink:href="immy-20140930.xsd#Acquisition-PharmacyCreationsLlc-ScheduleOfAcquisitionDateFairValueOfConsiderationDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/Acquisition-PharmacyCreationsLlc-ScheduleOfEstimatedFairValueOfAssetsAcquiredAndLiabilitiesAssumedDetails" xlink:href="immy-20140930.xsd#Acquisition-PharmacyCreationsLlc-ScheduleOfEstimatedFairValueOfAssetsAcquiredAndLiabilitiesAssumedDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/Acquisition-PharmacyCreationsLlc-ScheduleOfResultOfOperationFromAcquisitionDetails" xlink:href="immy-20140930.xsd#Acquisition-PharmacyCreationsLlc-ScheduleOfResultOfOperationFromAcquisitionDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/Acquisition-PharmacyCreationsLlc-ScheduleOfProFormaFinancialInformationDetails" xlink:href="immy-20140930.xsd#Acquisition-PharmacyCreationsLlc-ScheduleOfProFormaFinancialInformationDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/Acquisition-PharmacyCreationsLlc-ScheduleOfIntangibleAssetsAcquisitionDetails" xlink:href="immy-20140930.xsd#Acquisition-PharmacyCreationsLlc-ScheduleOfIntangibleAssetsAcquisitionDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/RestrictedShort-termInvestmentDetailsNarrative" xlink:href="immy-20140930.xsd#RestrictedShort-termInvestmentDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/Inventories-ScheduleOfInventoriesDetails" xlink:href="immy-20140930.xsd#Inventories-ScheduleOfInventoriesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/PrepaidExpensesAndOtherCurrentAssets-ScheduleOfPrepaidExpensesAndOtherCurrentAssetsDetails" xlink:href="immy-20140930.xsd#PrepaidExpensesAndOtherCurrentAssets-ScheduleOfPrepaidExpensesAndOtherCurrentAssetsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/IntangibleAssetsAndGoodwill-ScheduleOfIntangibleAssetsDetails" xlink:href="immy-20140930.xsd#IntangibleAssetsAndGoodwill-ScheduleOfIntangibleAssetsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/IntangibleAssetsAndGoodwill-ScheduleOfAmortizationExpensesForIntangibleAssetsDetails" xlink:href="immy-20140930.xsd#IntangibleAssetsAndGoodwill-ScheduleOfAmortizationExpensesForIntangibleAssetsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/IntangibleAssetsAndGoodwill-ScheduleOfEstimatedFutureAmortizationExpenseDetails" xlink:href="immy-20140930.xsd#IntangibleAssetsAndGoodwill-ScheduleOfEstimatedFutureAmortizationExpenseDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/IntangibleAssetsAndGoodwill-ScheduleOfChangesInCarryingValueOfGoodwillDetails" xlink:href="immy-20140930.xsd#IntangibleAssetsAndGoodwill-ScheduleOfChangesInCarryingValueOfGoodwillDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/AccountsPayableAndAccruedExpensesDetailsNarratvie" xlink:href="immy-20140930.xsd#AccountsPayableAndAccruedExpensesDetailsNarratvie" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/AccountsPayableAndAccruedExpenses-ScheduleOfAccountsPayableAndAccruedExpensesDetails" xlink:href="immy-20140930.xsd#AccountsPayableAndAccruedExpenses-ScheduleOfAccountsPayableAndAccruedExpensesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/DebtDetailsNarrative" xlink:href="immy-20140930.xsd#DebtDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/StockholdersEquityAndStock-basedCompensationDetailsNarrative" xlink:href="immy-20140930.xsd#StockholdersEquityAndStock-basedCompensationDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/StockholdersEquityAndStock-basedCompensation-ScheduleOfStockOptionPlanActivityDetails" xlink:href="immy-20140930.xsd#StockholdersEquityAndStock-basedCompensation-ScheduleOfStockOptionPlanActivityDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/StockholdersEquityAndStock-basedCompensation-ScheduleOfFairValueAssumptionDetails" xlink:href="immy-20140930.xsd#StockholdersEquityAndStock-basedCompensation-ScheduleOfFairValueAssumptionDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/StockholdersEquityAndStock-basedCompensation-ScheduleOfSharesOutstandingAndExercisableDetails" xlink:href="immy-20140930.xsd#StockholdersEquityAndStock-basedCompensation-ScheduleOfSharesOutstandingAndExercisableDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/StockholdersEquityAndStock-basedCompensation-ScheduleOfRestrictedStockUnitsActivityDetails" xlink:href="immy-20140930.xsd#StockholdersEquityAndStock-basedCompensation-ScheduleOfRestrictedStockUnitsActivityDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/StockholdersEquityAndStock-basedCompensation-ScheduleOfWarrantsActivityDetails" xlink:href="immy-20140930.xsd#StockholdersEquityAndStock-basedCompensation-ScheduleOfWarrantsActivityDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/StockholdersEquityAndStock-basedCompensation-ScheduleOfWarrantsOutstandingAndWarrantsExercisableDetails" xlink:href="immy-20140930.xsd#StockholdersEquityAndStock-basedCompensation-ScheduleOfWarrantsOutstandingAndWarrantsExercisableDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/StockholdersEquityAndStock-basedCompensation-ScheduleOfStockBasedCompensationGrantedToEmployeesDirectorsConsultantsDetails" xlink:href="immy-20140930.xsd#StockholdersEquityAndStock-basedCompensation-ScheduleOfStockBasedCompensationGrantedToEmployeesDirectorsConsultantsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/EmployeeSavingsPlanDetailsNarrative" xlink:href="immy-20140930.xsd#EmployeeSavingsPlanDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/CommitmentsAndContingenciesDetailsNarrative" xlink:href="immy-20140930.xsd#CommitmentsAndContingenciesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/CommitmentsAndContingencies-ScheduleOfLeaseEquipmentUnderCapitalLeaseDetails" xlink:href="immy-20140930.xsd#CommitmentsAndContingencies-ScheduleOfLeaseEquipmentUnderCapitalLeaseDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/SegmentInformationDetailsNarrative" xlink:href="immy-20140930.xsd#SegmentInformationDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://imprimispharma.com/role/SubsequentEventsDetailsNarrative" xlink:href="immy-20140930.xsd#SubsequentEventsDetailsNarrative" xlink:type="simple" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/DocumentAndEntityInformation" xlink:title="00000001 - Document - Document and Entity Information" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/BalanceSheets" xlink:title="00000002 - Statement - Condensed Consolidated Balance Sheets">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RestrictedInvestmentsCurrent" xlink:label="loc_us-gaapRestrictedInvestmentsCurrent" />
      <link:calculationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapRestrictedInvestmentsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaapAccountsReceivableNetCurrent" />
      <link:calculationArc order="400" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapAccountsReceivableNetCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaapInventoryNet" />
      <link:calculationArc order="500" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapInventoryNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:label="loc_us-gaapIntangibleAssetsNetExcludingGoodwill" />
      <link:calculationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapIntangibleAssetsNetExcludingGoodwill" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaapGoodwill" />
      <link:calculationArc order="400" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapGoodwill" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:label="loc_us-gaapEmployeeRelatedLiabilitiesCurrent" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapEmployeeRelatedLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrent" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CustomerDepositsCurrent" xlink:label="loc_us-gaapCustomerDepositsCurrent" />
      <link:calculationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapCustomerDepositsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CapitalLeaseObligationsCurrent" xlink:label="loc_us-gaapCapitalLeaseObligationsCurrent" />
      <link:calculationArc order="400" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapCapitalLeaseObligationsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="immy-20140930.xsd#IMMY_BusinessAcquisitionContingentAcquiredObligationsLiabilities" xlink:label="loc_IMMYBusinessAcquisitionContingentAcquiredObligationsLiabilities" />
      <link:calculationArc order="500" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_IMMYBusinessAcquisitionContingentAcquiredObligationsLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CapitalLeaseObligationsNoncurrent" xlink:label="loc_us-gaapCapitalLeaseObligationsNoncurrent" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapCapitalLeaseObligationsNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationContingentConsiderationLiability" xlink:label="loc_us-gaapBusinessCombinationContingentConsiderationLiability" />
      <link:calculationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapBusinessCombinationContingentConsiderationLiability" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccruedLiabilitiesCurrent" />
      <link:calculationArc order="400" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapAccruedLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapCommonStockValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaapRetainedEarningsAccumulatedDeficit" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapRetainedEarningsAccumulatedDeficit" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AdditionalPaidInCapitalCommonStock" xlink:label="loc_us-gaapAdditionalPaidInCapitalCommonStock" />
      <link:calculationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapAdditionalPaidInCapitalCommonStock" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquity" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapLiabilities" xlink:type="arc" weight="1" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapStockholdersEquity" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Condensed Consolidated Balance Sheets (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/StatementsOfOperations" xlink:title="00000004 - Statement - Condensed Consolidated Statements of Operations (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SalesRevenueNet" xlink:label="loc_us-gaapSalesRevenueNet" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LicensesRevenue" xlink:label="loc_us-gaapLicensesRevenue" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapSalesRevenueNet" xlink:to="loc_us-gaapLicensesRevenue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_HealthCareOrganizationRevenue" xlink:label="loc_us-gaapHealthCareOrganizationRevenue" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapSalesRevenueNet" xlink:to="loc_us-gaapHealthCareOrganizationRevenue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapSalesRevenueNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_HealthCareOrganizationMedicalSuppliesAndDrugsExpense" xlink:label="loc_us-gaapHealthCareOrganizationMedicalSuppliesAndDrugsExpense" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapHealthCareOrganizationMedicalSuppliesAndDrugsExpense" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OperatingCostsAndExpenses" xlink:label="loc_us-gaapOperatingCostsAndExpenses" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="loc_us-gaapResearchAndDevelopmentExpense" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingCostsAndExpenses" xlink:to="loc_us-gaapResearchAndDevelopmentExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SellingAndMarketingExpense" xlink:label="loc_us-gaapSellingAndMarketingExpense" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingCostsAndExpenses" xlink:to="loc_us-gaapSellingAndMarketingExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="loc_us-gaapGeneralAndAdministrativeExpense" />
      <link:calculationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingCostsAndExpenses" xlink:to="loc_us-gaapGeneralAndAdministrativeExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapGrossProfit" xlink:type="arc" weight="1" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapOperatingCostsAndExpenses" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapInterestExpense" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InvestmentIncomeInterest" xlink:label="loc_us-gaapInvestmentIncomeInterest" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapInvestmentIncomeInterest" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" weight="1" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapNonoperatingIncomeExpense" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/StatementsOfCashFlows" xlink:title="00000005 - Statement - Condensed Consolidated Statements of Cash Flows (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_Depreciation" xlink:label="loc_us-gaapDepreciation" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapDepreciation" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AmortizationOfIntangibleAssets" xlink:label="loc_us-gaapAmortizationOfIntangibleAssets" />
      <link:calculationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapAmortizationOfIntangibleAssets" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ShareBasedCompensation" xlink:label="loc_us-gaapShareBasedCompensation" />
      <link:calculationArc order="400" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapShareBasedCompensation" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsReceivable" />
      <link:calculationArc order="500" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsReceivable" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="loc_us-gaapIncreaseDecreaseInInventories" />
      <link:calculationArc order="600" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInInventories" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:calculationArc order="700" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsPayableAndAccruedLiabilities" />
      <link:calculationArc order="800" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsPayableAndAccruedLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInEmployeeRelatedLiabilities" />
      <link:calculationArc order="900" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInEmployeeRelatedLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInCustomerDeposits" xlink:label="loc_us-gaapIncreaseDecreaseInCustomerDeposits" />
      <link:calculationArc order="1000" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInCustomerDeposits" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IncreaseDecreaseInDeferredRevenue" xlink:label="loc_us-gaapIncreaseDecreaseInDeferredRevenue" />
      <link:calculationArc order="1100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInDeferredRevenue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:label="loc_us-gaapPaymentsToAcquireBusinessesNetOfCashAcquired" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquireBusinessesNetOfCashAcquired" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsToAcquireShortTermInvestments" xlink:label="loc_us-gaapPaymentsToAcquireShortTermInvestments" />
      <link:calculationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquireShortTermInvestments" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProceedsFromWarrantExercises" xlink:label="loc_us-gaapProceedsFromWarrantExercises" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromWarrantExercises" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:label="loc_us-gaapProceedsFromIssuanceOfCommonStock" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromIssuanceOfCommonStock" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsForRepurchaseOfCommonStock" xlink:label="loc_us-gaapPaymentsForRepurchaseOfCommonStock" />
      <link:calculationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapPaymentsForRepurchaseOfCommonStock" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RepaymentsOfDebtAndCapitalLeaseObligations" xlink:label="loc_us-gaapRepaymentsOfDebtAndCapitalLeaseObligations" />
      <link:calculationArc order="400" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapRepaymentsOfDebtAndCapitalLeaseObligations" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:label="loc_us-gaapCashAndCashEquivalentsPeriodIncreaseDecrease" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:type="arc" weight="1" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:type="arc" weight="1" />
      <link:calculationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashAndCashEquivalentsPeriodIncreaseDecrease" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/OverviewBasisOfPresentationAndSummaryOfSignificantAccountingPolicies" xlink:title="00000006 - Disclosure - Overview, Basis of Presentation and Summary of Significant Accounting Policies" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/Acquisition-PharmacyCreationsLlc" xlink:title="00000007 - Disclosure - Acquisition - Pharmacy Creations, LLC" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/RestrictedShort-termInvestment" xlink:title="00000008 - Disclosure - Restricted Short-Term Investment" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/Inventories" xlink:title="00000009 - Disclosure - Inventories" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/PrepaidExpensesAndOtherCurrentAssets" xlink:title="00000010 - Disclosure - Prepaid Expenses and Other Current Assets" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/IntangibleAssetsAndGoodwill" xlink:title="00000011 - Disclosure - Intangible Assets and Goodwill" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/AccountsPayableAndAccruedExpenses" xlink:title="00000012 - Disclosure - Accounts Payable and Accrued Expenses" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/Debt" xlink:title="00000013 - Disclosure - Debt" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/StockholdersEquityAndStock-basedCompensation" xlink:title="00000014 - Disclosure - Stockholders' Equity and Stock-based Compensation" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/EmployeeSavingsPlan" xlink:title="00000015 - Disclosure - Employee Savings Plan" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/CommitmentsAndContingencies" xlink:title="00000016 - Disclosure - Commitments and Contingencies" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/SegmentInformation" xlink:title="00000017 - Disclosure - Segment Information" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/SubsequentEvents" xlink:title="00000018 - Disclosure - Subsequent Events" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/OverviewBasisOfPresentationAndSummaryOfSignificantAccountingPoliciesPolicies" xlink:title="00000019 - Disclosure - Overview, Basis of Presentation and Summary of Significant Accounting Policies (Policies)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/OverviewBasisOfPresentationAndSummaryOfSignificantAccountingPoliciesTables" xlink:title="00000020 - Disclosure - Overview, Basis of Presentation and Summary of Significant Accounting Policies (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/Acquisition-PharmacyCreationsLlcTables" xlink:title="00000021 - Disclosure - Acquisition - Pharmacy Creations, LLC (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/InventoriesTables" xlink:title="00000022 - Disclosure - Inventories (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/PrepaidExpensesAndOtherCurrentAssetsTables" xlink:title="00000023 - Disclosure - Prepaid Expenses and Other Current Assets (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/IntangibleAssetsAndGoodwillTables" xlink:title="00000024 - Disclosure - Intangible Assets and Goodwill (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/AccountsPayableAndAccruedExpensesTables" xlink:title="00000025 - Disclosure - Accounts Payable and Accrued Expenses (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/StockholdersEquityAndStock-basedCompensationTables" xlink:title="00000026 - Disclosure - Stockholders' Equity and Stock-based Compensation (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/CommitmentsAndContingenciesTables" xlink:title="00000027 - Disclosure - Commitments and Contingencies (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/OverviewBasisOfPresentationAndSummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="00000028 - Disclosure - Overview, Basis of Presentation and Summary of Significant Accounting Policies (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/OverviewBasisOfPresentationAndSummaryOfSignificantAccountingPolicies-ScheduleOfBasicAndDilutedEarningsPerCommonShareDetails" xlink:title="00000029 - Disclosure - Overview, Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Basic and Diluted Earnings Per Common Share (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/Acquisition-PharmacyCreationsLlcDetailsNarrative" xlink:title="00000030 - Disclosure - Acquisition - Pharmacy Creations, Llc (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/Acquisition-PharmacyCreationsLlc-ScheduleOfAcquisitionDateFairValueOfConsiderationDetails" xlink:title="00000031 - Disclosure - Acquisition - Pharmacy Creations, Llc - Schedule of Acquisition Date Fair Value of Consideration (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationConsiderationTransferred1" xlink:label="loc_us-gaapBusinessCombinationConsiderationTransferred1" />
      <link:loc xlink:type="locator" xlink:href="immy-20140930.xsd#IMMY_ContingentCommonStockIssuanceToRelatedParty" xlink:label="loc_IMMYContingentCommonStockIssuanceToRelatedParty" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapBusinessCombinationConsiderationTransferred1" xlink:to="loc_IMMYContingentCommonStockIssuanceToRelatedParty" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="immy-20140930.xsd#IMMY_ContingentCashConsiderationToRelatedParty" xlink:label="loc_IMMYContingentCashConsiderationToRelatedParty" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapBusinessCombinationConsiderationTransferred1" xlink:to="loc_IMMYContingentCashConsiderationToRelatedParty" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:label="loc_us-gaapPaymentsToAcquireBusinessesNetOfCashAcquired" />
      <link:calculationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapBusinessCombinationConsiderationTransferred1" xlink:to="loc_us-gaapPaymentsToAcquireBusinessesNetOfCashAcquired" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/Acquisition-PharmacyCreationsLlc-ScheduleOfEstimatedFairValueOfAssetsAcquiredAndLiabilitiesAssumedDetails" xlink:title="00000032 - Disclosure - Acquisition - Pharmacy Creations, Llc - Schedule of Estimated Fair Value of Assets Acquired and Liabilities Assumed (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets" />
      <link:calculationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory" />
      <link:calculationArc order="400" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" />
      <link:calculationArc order="500" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets" />
      <link:calculationArc order="600" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaapGoodwill" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet" xlink:to="loc_us-gaapGoodwill" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/Acquisition-PharmacyCreationsLlc-ScheduleOfResultOfOperationFromAcquisitionDetails" xlink:title="00000033 - Disclosure - Acquisition - Pharmacy Creations, Llc - Schedule of Result of Operation from Acquisition (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/Acquisition-PharmacyCreationsLlc-ScheduleOfProFormaFinancialInformationDetails" xlink:title="00000034 - Disclosure - Acquisition - Pharmacy Creations, Llc - Schedule of Pro Forma Financial Information (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/Acquisition-PharmacyCreationsLlc-ScheduleOfIntangibleAssetsAcquisitionDetails" xlink:title="00000035 - Disclosure - Acquisition - Pharmacy Creations, Llc - Schedule of Intangible Assets Acquisition (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/RestrictedShort-termInvestmentDetailsNarrative" xlink:title="00000036 - Disclosure - Restricted Short-Term Investment (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/Inventories-ScheduleOfInventoriesDetails" xlink:title="00000037 - Disclosure - Inventories - Schedule of Inventories (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaapInventoryNet" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InventoryRawMaterials" xlink:label="loc_us-gaapInventoryRawMaterials" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryNet" xlink:to="loc_us-gaapInventoryRawMaterials" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InventoryFinishedGoods" xlink:label="loc_us-gaapInventoryFinishedGoods" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryNet" xlink:to="loc_us-gaapInventoryFinishedGoods" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/PrepaidExpensesAndOtherCurrentAssets-ScheduleOfPrepaidExpensesAndOtherCurrentAssetsDetails" xlink:title="00000038 - Disclosure - Prepaid Expenses and Other Current Assets - Schedule of Prepaid Expenses and Other Current Assets (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" />
      <link:loc xlink:type="locator" xlink:href="immy-20140930.xsd#IMMY_PrepaidStockbasedConsultingExpenses" xlink:label="loc_IMMYPrepaidStockbasedConsultingExpenses" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" xlink:to="loc_IMMYPrepaidStockbasedConsultingExpenses" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PrepaidRent" xlink:label="loc_us-gaapPrepaidRent" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" xlink:to="loc_us-gaapPrepaidRent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PrepaidInsurance" xlink:label="loc_us-gaapPrepaidInsurance" />
      <link:calculationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" xlink:to="loc_us-gaapPrepaidInsurance" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherPrepaidExpenseCurrent" xlink:label="loc_us-gaapOtherPrepaidExpenseCurrent" />
      <link:calculationArc order="400" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" xlink:to="loc_us-gaapOtherPrepaidExpenseCurrent" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/IntangibleAssetsAndGoodwill-ScheduleOfIntangibleAssetsDetails" xlink:title="00000039 - Disclosure - Intangible Assets and Goodwill - Schedule of Intangible Assets (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/IntangibleAssetsAndGoodwill-ScheduleOfAmortizationExpensesForIntangibleAssetsDetails" xlink:title="00000040 - Disclosure - Intangible Assets and Goodwill - Schedule of Amortization Expenses for Intangible Assets (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/IntangibleAssetsAndGoodwill-ScheduleOfEstimatedFutureAmortizationExpenseDetails" xlink:title="00000041 - Disclosure - Intangible Assets and Goodwill - Schedule of Estimated Future Amortization Expense (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:label="loc_us-gaapIntangibleAssetsNetExcludingGoodwill" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIntangibleAssetsNetExcludingGoodwill" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIntangibleAssetsNetExcludingGoodwill" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearThree" />
      <link:calculationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIntangibleAssetsNetExcludingGoodwill" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearFour" />
      <link:calculationArc order="400" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIntangibleAssetsNetExcludingGoodwill" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearFive" />
      <link:calculationArc order="500" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIntangibleAssetsNetExcludingGoodwill" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseYearFive" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" />
      <link:calculationArc order="600" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIntangibleAssetsNetExcludingGoodwill" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/IntangibleAssetsAndGoodwill-ScheduleOfChangesInCarryingValueOfGoodwillDetails" xlink:title="00000042 - Disclosure - Intangible Assets and Goodwill - Schedule of Changes in Carrying Value of Goodwill (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/AccountsPayableAndAccruedExpensesDetailsNarratvie" xlink:title="00000043 - Disclosure - Accounts Payable and Accrued Expenses (Details Narratvie)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/AccountsPayableAndAccruedExpenses-ScheduleOfAccountsPayableAndAccruedExpensesDetails" xlink:title="00000044 - Disclosure - Accounts Payable and Accrued Expenses - Schedule of Accounts Payable and Accrued Expenses (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent" xlink:label="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccountsPayableCurrentAndNoncurrent" xlink:label="loc_us-gaapAccountsPayableCurrentAndNoncurrent" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent" xlink:to="loc_us-gaapAccountsPayableCurrentAndNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherAccruedLiabilitiesCurrentAndNoncurrent" xlink:label="loc_us-gaapOtherAccruedLiabilitiesCurrentAndNoncurrent" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent" xlink:to="loc_us-gaapOtherAccruedLiabilitiesCurrentAndNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="immy-20140930.xsd#IMMY_BuildingLeaseLiability" xlink:label="loc_IMMYBuildingLeaseLiability" />
      <link:calculationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent" xlink:to="loc_IMMYBuildingLeaseLiability" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesNoncurrent" xlink:label="loc_us-gaapAccountsPayableAndAccruedLiabilitiesNoncurrent" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccountsPayableAndAccruedLiabilitiesNoncurrent" xlink:to="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrent" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccountsPayableAndAccruedLiabilitiesNoncurrent" xlink:to="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrent" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/DebtDetailsNarrative" xlink:title="00000045 - Disclosure - Debt (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/StockholdersEquityAndStock-basedCompensationDetailsNarrative" xlink:title="00000046 - Disclosure - Stockholders' Equity and Stock-based Compensation (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/StockholdersEquityAndStock-basedCompensation-ScheduleOfStockOptionPlanActivityDetails" xlink:title="00000047 - Disclosure - Stockholders' Equity and Stock-based Compensation - Schedule of Stock Option Plan Activity (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/StockholdersEquityAndStock-basedCompensation-ScheduleOfFairValueAssumptionDetails" xlink:title="00000048 - Disclosure - Stockholders' Equity and Stock-based Compensation - Schedule of Fair Value Assumption (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/StockholdersEquityAndStock-basedCompensation-ScheduleOfSharesOutstandingAndExercisableDetails" xlink:title="00000049 - Disclosure - Stockholders' Equity and Stock-based Compensation - Schedule of Shares Outstanding and Exercisable (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/StockholdersEquityAndStock-basedCompensation-ScheduleOfRestrictedStockUnitsActivityDetails" xlink:title="00000050 - Disclosure - Stockholders' Equity and Stock-based Compensation - Schedule of Restricted Stock Units Activity (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/StockholdersEquityAndStock-basedCompensation-ScheduleOfWarrantsActivityDetails" xlink:title="00000051 - Disclosure - Stockholders' Equity and Stock-based Compensation - Schedule of Warrants Activity (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/StockholdersEquityAndStock-basedCompensation-ScheduleOfWarrantsOutstandingAndWarrantsExercisableDetails" xlink:title="00000052 - Disclosure - Stockholders' Equity and Stock-based Compensation - Schedule of Warrants Outstanding and Warrants Exercisable (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/StockholdersEquityAndStock-basedCompensation-ScheduleOfStockBasedCompensationGrantedToEmployeesDirectorsConsultantsDetails" xlink:title="00000053 - Disclosure - Stockholders' Equity and Stock-Based Compensation - Schedule of Stock Based Compensation Granted to Employees Directors Consultants (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/EmployeeSavingsPlanDetailsNarrative" xlink:title="00000054 - Disclosure - Employee Savings Plan (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/CommitmentsAndContingenciesDetailsNarrative" xlink:title="00000055 - Disclosure - Commitments and Contingencies (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/CommitmentsAndContingencies-ScheduleOfLeaseEquipmentUnderCapitalLeaseDetails" xlink:title="00000056 - Disclosure - Commitments and Contingencies - Schedule of Lease Equipment Under Capital Lease (Details)">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CapitalLeasesFutureMinimumPaymentsDue" xlink:label="loc_us-gaapCapitalLeasesFutureMinimumPaymentsDue" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CapitalLeasesFutureMinimumPaymentsDueCurrent" xlink:label="loc_us-gaapCapitalLeasesFutureMinimumPaymentsDueCurrent" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCapitalLeasesFutureMinimumPaymentsDue" xlink:to="loc_us-gaapCapitalLeasesFutureMinimumPaymentsDueCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CapitalLeasesFutureMinimumPaymentsDueInTwoYears" xlink:label="loc_us-gaapCapitalLeasesFutureMinimumPaymentsDueInTwoYears" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCapitalLeasesFutureMinimumPaymentsDue" xlink:to="loc_us-gaapCapitalLeasesFutureMinimumPaymentsDueInTwoYears" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CapitalLeasesFutureMinimumPaymentsDueInThreeYears" xlink:label="loc_us-gaapCapitalLeasesFutureMinimumPaymentsDueInThreeYears" />
      <link:calculationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCapitalLeasesFutureMinimumPaymentsDue" xlink:to="loc_us-gaapCapitalLeasesFutureMinimumPaymentsDueInThreeYears" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CapitalLeasesFutureMinimumPaymentsPresentValueOfNetMinimumPayments" xlink:label="loc_us-gaapCapitalLeasesFutureMinimumPaymentsPresentValueOfNetMinimumPayments" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCapitalLeasesFutureMinimumPaymentsPresentValueOfNetMinimumPayments" xlink:to="loc_us-gaapCapitalLeasesFutureMinimumPaymentsDue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CapitalLeasesFutureMinimumPaymentsInterestIncludedInPayments" xlink:label="loc_us-gaapCapitalLeasesFutureMinimumPaymentsInterestIncludedInPayments" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCapitalLeasesFutureMinimumPaymentsPresentValueOfNetMinimumPayments" xlink:to="loc_us-gaapCapitalLeasesFutureMinimumPaymentsInterestIncludedInPayments" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CapitalLeaseObligationsNoncurrent" xlink:label="loc_us-gaapCapitalLeaseObligationsNoncurrent" />
      <link:calculationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCapitalLeaseObligationsNoncurrent" xlink:to="loc_us-gaapCapitalLeasesFutureMinimumPaymentsPresentValueOfNetMinimumPayments" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CapitalLeaseObligationsCurrent" xlink:label="loc_us-gaapCapitalLeaseObligationsCurrent" />
      <link:calculationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCapitalLeaseObligationsNoncurrent" xlink:to="loc_us-gaapCapitalLeaseObligationsCurrent" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/SegmentInformationDetailsNarrative" xlink:title="00000057 - Disclosure - Segment Information (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://imprimispharma.com/role/SubsequentEventsDetailsNarrative" xlink:title="00000058 - Disclosure - Subsequent Events (Details Narrative)" />
</link:linkbase>
