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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 L9KT+DHYfxDJCYsL2VwLSy3Lmag8vPFbVthp4fnMeLy20oxmrdUGqlCqSK9pwc06
 hf+F2pUw4wetsDlMGfxNRA==

<SEC-DOCUMENT>0001144204-06-044773.txt : 20061101
<SEC-HEADER>0001144204-06-044773.hdr.sgml : 20061101
<ACCEPTANCE-DATETIME>20061101165506
ACCESSION NUMBER:		0001144204-06-044773
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20061023
FILED AS OF DATE:		20061101
DATE AS OF CHANGE:		20061101

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Powell Gregory C
		CENTRAL INDEX KEY:			0001379595

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-24641
		FILM NUMBER:		061179592

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		203.431.3300

	MAIL ADDRESS:	
		STREET 1:		90 GROVE STREET
		STREET 2:		SUITE 206
		CITY:			RIDGEFIELD
		STATE:			CT
		ZIP:			07877

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Petals Decorative Accents, Inc.
		CENTRAL INDEX KEY:			0000789097
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-CATALOG & MAIL-ORDER HOUSES [5961]
		IRS NUMBER:				841016435
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	BUSINESS ADDRESS:	
		STREET 1:		EXECUTIVE PAVILION
		STREET 2:		90 GROVE STREET
		CITY:			RIDGEFIELD
		STATE:			CT
		ZIP:			06877
		BUSINESS PHONE:		8013993632

	MAIL ADDRESS:	
		STREET 1:		EXECUTIVE PAVILION
		STREET 2:		90 GROVE STREET
		CITY:			RIDGEFIELD
		STATE:			CT
		ZIP:			06877

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	IMMUNOTECHNOLOGY CORP
		DATE OF NAME CHANGE:	19980630

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>v056187_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2006-10-23</periodOfReport>

    <noSecuritiesOwned>1</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000789097</issuerCik>
        <issuerName>Petals Decorative Accents, Inc.</issuerName>
        <issuerTradingSymbol>PDEC.OB</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001379595</rptOwnerCik>
            <rptOwnerName>Powell Gregory C</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O PETALS DECORATIVE ACCENTS, INC.</rptOwnerStreet1>
            <rptOwnerStreet2>90 GROVE STREET</rptOwnerStreet2>
            <rptOwnerCity>RIDGEFIELD</rptOwnerCity>
            <rptOwnerState>CT</rptOwnerState>
            <rptOwnerZipCode>06877</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Chief Financial Officer</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <ownerSignature>
        <signatureName>/s/ Gregory C. Powell</signatureName>
        <signatureDate>2006-11-01</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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