-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, EHbmKXqPc2IJwcRWJVPL05R+CYEGofI8fSF10fHSH7t8qyuKeGLkWI746yk1X6Fe joMCxWF+gcIyWZK12Qev1g== 0001255294-09-000633.txt : 20100702 0001255294-09-000633.hdr.sgml : 20100702 20090911134556 ACCESSION NUMBER: 0001255294-09-000633 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090911 FILER: COMPANY DATA: COMPANY CONFORMED NAME: IVANY MINING INC CENTRAL INDEX KEY: 0001096555 STANDARD INDUSTRIAL CLASSIFICATION: METAL MINING [1000] IRS NUMBER: 880258277 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8720 DUFROST CITY: ST. LEONARD STATE: A8 ZIP: H1P 2Z5 BUSINESS PHONE: 514-325-4567 MAIL ADDRESS: STREET 1: 8720 DUFROST CITY: ST. LEONARD STATE: A8 ZIP: H1P 2Z5 FORMER COMPANY: FORMER CONFORMED NAME: IVANY MINING INC DATE OF NAME CHANGE: 20070725 FORMER COMPANY: FORMER CONFORMED NAME: PLANET411 COM INC DATE OF NAME CHANGE: 19991008 CORRESP 1 filename1.htm corresp.htm
Cane Clark llp
 
 
3273 E. Warm Springs
Las Vegas, NV  89120
 
Kyleen E. Cane*
Bryan R. Clark^
      
Telephone:   702-312-6255
Joe Laxague
Scott P. Doney
  
Facsimile:     702-944-7100
Christopher T. Clark
    
Email:   jlaxague@caneclark.com

September 11, 2009


THE UNITED STATES SECURITIES
AND EXCHANGE COMMISSION
Attn: Karl Hiller
Division of Corporation Finance
Mail Stop 4628
Washington, D.C. 20549-4628

Re:     Ivany Mining, Inc.

Dear Mr. Hiller:

We write on behalf of Ivany Mining, Inc., (the “Company”) in response to the Staff’s correspondence regarding the PCAOB’s revocation of the registration of Moore and Associates Chartered.  As disclosed in its recent filing on Form 8-K, the Company has retained a new independent accountant and auditor who is registered with the PCAOB.  For all of the Company’s future filings with the Commission in which audited financial statements for the Company are required, the Company will not include any audit report or consent from Moore and Associates Chartered.  The Company’s new auditor will re-audit the prior year(s) as necessary and only the reports and consents of the Company’s duly-appointed, PCAOB-registered auditor will be included.

If you have any questions regarding this  letter, please feel free to contact me at (702) 312-6255.  Thank you.
 
 
CANE CLARK LLP


/s/ Joe Laxague
Joe Laxague



 -----END PRIVACY-ENHANCED MESSAGE-----