-----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,
 SIed7IOkM/FOsZ7Jzf4qH9aiTDiPeqf+BZ571czVh/ZcvnXgUh34w5tGSCCGLjnI
 bcxyhh7fw7Ixa+59udhilw==

<SEC-DOCUMENT>0001144204-06-052284.txt : 20061212
<SEC-HEADER>0001144204-06-052284.hdr.sgml : 20061212
<ACCEPTANCE-DATETIME>20061212171314
ACCESSION NUMBER:		0001144204-06-052284
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20061211
FILED AS OF DATE:		20061212
DATE AS OF CHANGE:		20061212

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

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			SARGENT HENRY B III
		CENTRAL INDEX KEY:			0001368041

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-24641
		FILM NUMBER:		061272309

	BUSINESS ADDRESS:	
		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>4
<SEQUENCE>1
<FILENAME>v060195_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2006-12-11</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001368041</rptOwnerCik>
            <rptOwnerName>SARGENT HENRY B III</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>EXECUTIVE PAVILION 90 GROVE STREET</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>RIDGEFIELD</rptOwnerCity>
            <rptOwnerState>CT</rptOwnerState>
            <rptOwnerZipCode>06877</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Right To Acquire</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2006-12-11</value>
            </transactionDate>
            <deemedExecutionDate>
                <value>2006-12-11</value>
            </deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>1900000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F2"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F2"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>common</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>1900000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>See Footnote</value>
                    <footnoteId id="F1"/>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Henry Sargent is a Director of the Issuer, and is the Manager of Mountain West Partners LLC.  On July 31, 2006, Petals
 Decorative Accents LLC  (&quot;Petals LLC&quot;) entered into an Assignment Agreement with Mountain West Partners LLC, a Delaware
 limited liability company, pursuant to which Mountain West Partners LLC was to receive 5,700,000 (1,900,000 post-reverse)
 shares of Common Stock in exchange for services to be provided to Petals LLC (the &quot;Assignment&quot;).  The Assignment was never
 performed and the shares of Common Stock were never transferred to Mountain West Partners LLC.  Subsequently, on December
 11, 2006 the parties entered into a Rescission Agreement to evidence the voidance of the Assignment.</footnote>
        <footnote id="F2">N/A</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Henry Sargent, as Manager of Mountain West Partners LLC</signatureName>
        <signatureDate>2006-12-11</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----