DIANE D. DALMY
                                 ATTORNEY AT LAW
                              8965 W. CORNELL PLACE
                            LAKEWOOD, COLORADO 80227
                            303.985.9324 (telephone)
                            303.988.6954 (facsimile)
                           email: ddalmy@earthlink.net



September 2, 2008


Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C. 20549

Attn: H. Roger Schwall, Assistant Director
      Sean Donahue, Staff Attorney


Re:  Quartz Ventures, Inc.
     Amendment No. 1 to Form S-1
     File No. 333-152754


To Whom It May Concern:

On behalf of Quartz Ventures,  Inc., a Nevada  corporation  (the "Company"),  we
submit the  following  responses  which  correspond  to the  numerical  comments
contained in the Securities and Exchange Commission letter dated August 28, 2008
(the "SEC Letter")  regarding  Amendment No. 1 to the Registration  Statement on
Form S-1 (the  "Registration  Statement").  We have also attached the respective
pages as amended for convenience of the SEC in its review.

GENERAL

1.   In accordance with the staff's comments,  the table and cover page and plan
     of distribution section has been amended to clarify that the offering price
     of the shares of common stock under the Registration Statement is $0.02 per
     share. The disclosure  further states that such shares of common stock were
     originally  acquired in a private placement offering at the per share price
     of $0.01.





Securities and Exchange Commission
Page Two
September 2, 2008





OVERVIEW, PAGE 3

2.   In accordance with the staff's  comments,  we have reviewed the contents of
     the  Registration  Statement and made revisions  accordingly to ensure that
     all  statements  have been  eliminated  throughout  that  indicate that the
     Company may have developed any properties.

DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS, PAGE 26

3    In accordance with the staff's  comments,  the  Registration  Statement has
     been revised to identify the public company, Accident Prevention Plus, Inc.
     ("APP"), that Mr. Goodhart acted as chief executive officer and a member of
     the board of directors,  his resignation from such positions,  and the fact
     that APP ceased  business  operations and became  inactive  before becoming
     Inca Designs, Inc.

Thank you for your attention in this matter.

Sincerely,


/s/ DIANE D. DALMY
__________________
    Diane D. Dalmy