-----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, IC8HJ6IxJdzXnl6Z5paH16s1v5X75lXEFUiXnSsra9AENzwlG6Yn8AQNX+M9Ut1R z3jFJoVx+KTiV+RXgzYFhQ== 0001011034-05-000189.txt : 20060906 0001011034-05-000189.hdr.sgml : 20060906 20050927105429 ACCESSION NUMBER: 0001011034-05-000189 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050927 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

September 27, 2005

VIA EDGAR AND OVERNIGHT DELIVERY

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.
		Pre-Effective Amendment No. 1 to 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, on this date, electronically filed by EDGAR with the Commission its pre-effective Amendment No. 1 to Form SB-2 Registration Statement.

I am enclosing herewith for your convenience two sets of the Amendment, each set consisting of one redlined and one clean Registration Statement.

To expedite your review, please accept the following in response to the comments of the Commission dated July 22, 2005:

	Comment No. 1.	Supplementally, please be advised that no Selling Securityholder is a broker-dealer or an affiliate of a broker-dealer.

	Comment No. 2.	Revised as requested. See page 43.

	Comment No. 3.	We have revised the Registration Statement as requested. See page 44.

	Comment No. 4.	Revised as requested. See page 44.

Please let me know if you have further comments or questions.

	Sincerely,


	/s/ Clifford L. Neuman
	Clifford L. Neuman

cc: Raymond Polman
CLN: map

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