-----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, IDtMPoDsuOjChTQdbUvrqYHOKZdUr0Sl/7xifBA5Hrc33hGLIk6jlYDVa8RIN2AS TLHTU2bVrdKvCnEK0YrkoA== 0001011034-05-000165.txt : 20060906 0001011034-05-000165.hdr.sgml : 20060906 20050824185800 ACCESSION NUMBER: 0001011034-05-000165 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050824 FILER: COMPANY DATA: COMPANY CONFORMED NAME: IKONA GEAR INTERNATIONAL INC CENTRAL INDEX KEY: 0001130809 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS FABRICATED METAL PRODUCTS [3490] IRS NUMBER: 880474903 STATE OF INCORPORATION: NV FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1850 HARTLEY AVENUE STREET 2: SUITE 1 CITY: COQUITLAM STATE: A1 ZIP: V3K 7A1 BUSINESS PHONE: (604) 523-5500 MAIL ADDRESS: STREET 1: 1850 HARTLEY AVENUE STREET 2: SUITE 1 CITY: COQUITLAM STATE: A1 ZIP: V3K 7A1 FORMER COMPANY: FORMER CONFORMED NAME: OBAN MINING INC DATE OF NAME CHANGE: 20001227 CORRESP 1 filename1.htm

CLIFFORD L. NEUMAN, P.C.
Attorney at Law

TEMPLE-BOWRON HOUSE
1507 PINE STREET
BOULDER, COLORADO 80302

Telephone: (303) 449-2100
Facsimile: (303) 449-1045
E-mail: clneuman@neuman.com

August 24, 2005

VIA EDGAR AND FACSIMILE

Errol Sanderson, Staff Attorney
United States Securities and Exchange Commission
450 Fifth Street N.W.
Mail Stop 70-10
Washington, D.C. 20549

	Re:	Ikona Gear International, Inc.
		Registration Statement on Form SB-2
		File No. 333-126523

Dear Mr. Sanderson:

On behalf of Ikona Gear International, Inc. (the "Company"), please be advised that the Company has reviewed your comments dated July 22, 2005 in connection with the above referenced filing.

In response to Comment No. 2, we have inquired of the selling security holders who are not natural persons and who are not a reporting company under the Exchange Act to identify the person or persons who exercise the sole or shared voting and investment power with respect to the securities. All of those selling security holders responded by informing us that they are Swiss banking institutions and that under Swiss banking law they are not permitted to disclose the identity of their clients.

Would you please advise us how you would like us to respond to this comment and what, if any, disclosure you would like us to make in the Registration Statement, in light of the above information

	Sincerely,

	/s/ Clifford L. Neuman
	Clifford L. Neuman

CLN: nn

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