-----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, DslnEIDJxwPugVXW4aQljBao5VwHp+dCEb9zbuPulBt+rf2W7MGD6+3tsSGK4s/+ fA7XsJ0R81X5LIaPthYUrg== 0001011034-08-000006.txt : 20080108 0001011034-08-000006.hdr.sgml : 20080108 20080108153646 ACCESSION NUMBER: 0001011034-08-000006 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20080103 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20080108 DATE AS OF CHANGE: 20080108 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: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-49664 FILM NUMBER: 08517846 BUSINESS ADDRESS: STREET 1: 100 - 1650 BRIGANTINE DRIVE CITY: COQUITLAM STATE: A1 ZIP: V3K 7B5 BUSINESS PHONE: 604-523-5500 MAIL ADDRESS: STREET 1: 100 - 1650 BRIGANTINE DRIVE CITY: COQUITLAM STATE: A1 ZIP: V3K 7B5 FORMER COMPANY: FORMER CONFORMED NAME: OBAN MINING INC DATE OF NAME CHANGE: 20001227 8-K/A 1 f8ka1401v3.htm SECURITIES AND EXCHANGE COMMISSION

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549



FORM 8-K/A-1


CURRENT REPORT



Pursuant to Section 13 or 15(d) of
The Securities Exchange Act of 1934



Date of Report (Date of earliest event reported): January 3, 2008



IKONA GEAR INTERNATIONAL, INC.
(Exact name of registrant as specified in its charter)



             Delaware              

     000-49664     

        88-0474903        

(State or other jurisdiction of

 incorporation or organization)

(Commission file number)

(IRS Employer

Identification No.)


100-1650 Brigantine Drive
                 Coquitlam, British Columbia  V3K 7B5  Canada                 
(Address of principal executive offices)    (Zip Code)


Registrant's telephone number, including area code:  (604) 523-5506



_______________________________________________________
(Former name or former address, if changed since last report)




___

Written communications pursuant to Rule 425 under the Securities Act

___

Soliciting material pursuant to Rule 14a-12 under the Exchange Act

___

Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act

___

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act





ITEM 4.01.       CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.


       Effective January 3, 2008, the Company's Board of Directors and the Audit Committee of the Board of Directors approved a change in the Company's independent accountant.  The independent accountant who was dismissed as of January 3, 2008 and had been previously engaged as the principal accountant to audit the Company's financial statements was Dohan and Company, CPAs, P.A.  The audit reports of Dohan and Company, CPAs, P.A. on the consolidated financial statements of the Company as of and for the years ended August 31, 2006 and 2007 contained an uncertainty as to the Company’s ability to continue as a going concern, but otherwise did not contain any other adverse opinion or disclaimer of opinion, or were qualified or modified as to audit scope, or accounting principles.


       In connection with the audits of the Company's financial statements for the fiscal years ended August 31, 2006 and 2007, and in connection with the subsequent interim period up to the date of dismissal, there were no disagreements with Dohan and Company, CPAs, P.A on any matters of accounting principles or practices, financial statement disclosure, or auditing scope and procedures which, if not resolved to the satisfaction of Dohan and Company, CPAs, P.A would have caused Dohan and Company, CPAs, P.A to make reference to the matter in their report. Dohan and Company, CPAs, P.A. has not reported on financial statements for any subsequent periods after August 31, 2007.


       The Company has retained the accounting firm of Davidson & Company LLP, Chartered Accountants, Vancouver, BC Canada to serve as the Company's independent accountant to audit the Company's financial statements.  Prior to its engagement as the Company's independent accountant, Davidson & Company LLP, Chartered Accountants had not been consulted by the Company either with respect to the application of accounting principles to a specific transaction or the type of audit opinion that might be rendered on the Company's financial statements or on any matter that was the subject of any prior disagreement between the Company and its previous certifying accountant. The engagement of Davidson & Company LLP, Chartered Accountants was effective on January 4, 2008.


       The engagement of Davidson & Company LLP was approved by the Board of Directors and the Audit Committee of the Board of Directors.


       The Company has provided a copy of the foregoing disclosures to Dohan and Company, CPAs, P.A. and files herewith as Exhibit 18 the letter furnished by Dohan and Company, CPAs, P.A. addressed to the Commission stating that it agrees with the above statements.  


ITEM 7:       EXHIBITS


 

(c)

Exhibit

   
 

Item

Title

   
 

18.0

Pursuant to Item 304(a)(3) of Regulation S-B, Section 228.304(a)(3) of the Regulations under the Securities Exchange Act of 1934, as amended, the Registrant herewith files with the Commission the letter of Dohan and Company, CPAs, P.A..




2




SIGNATURE


        Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.



  

IKONA GEAR INTERNATIONAL, INC.

Date:   January 8, 2008


By: /s/ Laith Nosh_______________

     Laith Nosh, President

  




3


EX-16 2 exhibit16foramended8k.htm May 10,, 2007



Dohan and Company

Certified Public Accountants

A Professional Association

7700 North Kendall Drive, 200

Miami, FL  33156-7578

Telephone (305) 274-1366

Facsimile (305) 274-1368

e-mail:  info@uscpa.com

internet:  www.uscpa.com





January 8, 2008




Office of the Chief Accountant

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, DC  20549


Dear Sir and/or Madam:


We have read the statements about our Firm included under Item 4 in the Form 8-K/A-1 dated January 3, 2008, of Ikona Gear International, Inc. (the Company) filed with the Securities and Exchange Commission and we agree with the statements contained herein.


Yours truly,



Dohan and Company CPAs


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