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	  <link:definition>0002 - Statement - Consolidated Balance Sheets (Unaudited)</link:definition>
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	  <link:definition>0003 - Statement - Consolidated Balance Sheets (Parenthetical)</link:definition>
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	  <link:definition>0004 - Statement - Consolidated Statements of Operations (Unaudited)</link:definition>
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	  <link:definition>0005 - Statement - Consolidated Statements of Shareholders' Equity (Unaudited)</link:definition>
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	  <link:definition>0006 - Statement - Consolidated Statements of Cash Flows (Unaudited)</link:definition>
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	<link:roleType roleURI="http://imprimispharma.com/role/Organization" id="Organization">
	  <link:definition>0007 - Disclosure - 1. ORGANIZATION</link:definition>
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	  <link:definition>0008 - Disclosure - 2. GOING CONCERN</link:definition>
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	<link:roleType roleURI="http://imprimispharma.com/role/SummaryOfSignificantAccountingPolicies" id="SummaryOfSignificantAccountingPolicies">
	  <link:definition>0009 - Disclosure - 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</link:definition>
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	  <link:usedOn>link:calculationLink</link:usedOn>
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	<link:roleType roleURI="http://imprimispharma.com/role/BankruptcyPetitionAndAssetPurchaseAgreement" id="BankruptcyPetitionAndAssetPurchaseAgreement">
	  <link:definition>0010 - Disclosure - 4. BANKRUPTCY PETITION AND ASSET PURCHASE AGREEMENT</link:definition>
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	<link:roleType roleURI="http://imprimispharma.com/role/NotesPayable" id="NotesPayable">
	  <link:definition>0011 - Disclosure - 5. NOTES PAYABLE</link:definition>
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	<link:roleType roleURI="http://imprimispharma.com/role/StockholdersEquity" id="StockholdersEquity">
	  <link:definition>0012 - Disclosure - 6. STOCKHOLDERS&#8217; EQUITY</link:definition>
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	  <link:definition>0013 - Disclosure - 7. STOCK OPTION PLAN</link:definition>
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	<link:roleType roleURI="http://imprimispharma.com/role/Warrants" id="Warrants">
	  <link:definition>0014 - Disclosure - 8. WARRANTS</link:definition>
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	<link:roleType roleURI="http://imprimispharma.com/role/IncomeTaxes" id="IncomeTaxes">
	  <link:definition>0015 - Disclosure - 9. INCOME TAXES</link:definition>
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	<link:roleType roleURI="http://imprimispharma.com/role/CommitmentsAndContingencies" id="CommitmentsAndContingencies">
	  <link:definition>0016 - Disclosure - 10. COMMITMENTS AND CONTINGENCIES</link:definition>
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	<link:roleType roleURI="http://imprimispharma.com/role/OtherRelatedPartyTransactions" id="OtherRelatedPartyTransactions">
	  <link:definition>0017 - Disclosure - 11. OTHER RELATED PARTY TRANSACTIONS</link:definition>
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	<link:roleType roleURI="http://imprimispharma.com/role/ResearchAndDevelopmentCredit" id="ResearchAndDevelopmentCredit">
	  <link:definition>0018 - Disclosure - 12. RESEARCH AND DEVELOPMENT CREDIT</link:definition>
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	<link:roleType roleURI="http://imprimispharma.com/role/GainOnForgivenessOfLiabilities" id="GainOnForgivenessOfLiabilities">
	  <link:definition>0019 - Disclosure - 13. GAIN ON FORGIVENESS OF LIABILITIES</link:definition>
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	<link:roleType roleURI="http://imprimispharma.com/role/SubsequentEvents" id="SubsequentEvents">
	  <link:definition>0020 - Disclosure - 14. SUBSEQUENT EVENTS</link:definition>
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