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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0001144204-06-027348.txt : 20060705
<SEC-HEADER>0001144204-06-027348.hdr.sgml : 20060704
<ACCEPTANCE-DATETIME>20060705161647
ACCESSION NUMBER:		0001144204-06-027348
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20060630
FILED AS OF DATE:		20060705
DATE AS OF CHANGE:		20060705

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			IMMUNOTECHNOLOGY CORP
		CENTRAL INDEX KEY:			0000789097
		STANDARD INDUSTRIAL CLASSIFICATION:	BLANK CHECKS [6770]
		IRS NUMBER:				841016435
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	BUSINESS ADDRESS:	
		STREET 1:		1661 LAKEVIEW CIRCLE
		CITY:			OGDEN
		STATE:			UT
		ZIP:			84403
		BUSINESS PHONE:		8013993632

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	IMMUNOTECHNOLOGY LABORATORIES INC
		DATE OF NAME CHANGE:	19900503

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LJC CORP
		DATE OF NAME CHANGE:	19891025

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			PETALS DECORATIVE ACCENTS LLC
		CENTRAL INDEX KEY:			0001368045

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-24641
		FILM NUMBER:		06944427

	BUSINESS ADDRESS:	
		STREET 1:		90 GROVE STREET
		STREET 2:		SUITE 204
		CITY:			RIDGEFIELD
		STATE:			CT
		ZIP:			06877
		BUSINESS PHONE:		203 431 8300

	MAIL ADDRESS:	
		STREET 1:		90 GROVE STREET
		STREET 2:		SUITE 204
		CITY:			RIDGEFIELD
		STATE:			CT
		ZIP:			06877
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>v046970_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2006-06-30</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000789097</issuerCik>
        <issuerName>IMMUNOTECHNOLOGY CORP</issuerName>
        <issuerTradingSymbol>IMUO</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001368045</rptOwnerCik>
            <rptOwnerName>PETALS DECORATIVE ACCENTS LLC</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>EXECUTIVE PAVILION,</rptOwnerStreet1>
            <rptOwnerStreet2>90 GROVE STREET</rptOwnerStreet2>
            <rptOwnerCity>RIDGEFIELD</rptOwnerCity>
            <rptOwnerState>CT</rptOwnerState>
            <rptOwnerZipCode>06877</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock, $.00001 par value per share</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>90000000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Series A Preferred Stock, $.00001 par value per share</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <footnoteId id="F4"/>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F3"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>18000000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Series B Preferred Stock, $.00001 par value per share</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <footnoteId id="F5"/>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F2"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F3"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>24000000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Pursuant to the Certificate of Designations, Rights and Preferences of the Series A Preferred Stock, each share of Series A
 Preferred Stock first becomes convertible into Common Stock on the first anniversary of the original issue date of such
 shares.</footnote>
        <footnote id="F2">The shares of Series B Preferred Stock held by the Reporting Person are immediately convertible into Common Stock to the
 extent the issuer has sufficient authorized and unissued Common Stock.</footnote>
        <footnote id="F3">Not applicable.</footnote>
        <footnote id="F4">Each shares of Series A Preferred Stock is convertible into that number of shares of Common Stock equal to the Stated Value
 of the Series A Preferred Stock divided by the Series A Preferred Stock Conversion Ratio, as both may be adjusted from time
 to time.  As of the date of this report, the Series A Preferred Stock Stated Value is equal to $1,000 and the Series A
 Preferred Stock Conversion Ratio is equal to $0.60.</footnote>
        <footnote id="F5">Each shares of Series B Preferred Stock is currently convertible into 100,000 shares of Common Stock.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Stephen M. Hicks</signatureName>
        <signatureDate>2006-07-05</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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