SEC Company Response from IKONA GEAR INTERNATIONAL INC (CIK 0001130809) — Sep 27, 2005
IKONA GEAR INTERNATIONAL INC (CIK 0001130809)
Date: Sept. 27, 2005 · CIK: 0001130809 · Accession: 0001011034-05-000189
AI Filing Summary & Sentiment
File numbers found in text: 333-126523
Letter
VIA EDGAR AND OVERNIGHT DELIVERY United States Securities and Exchange Commission Re: Ikona Gear International, Inc. Pre-Effective Amendment No. 1 to Registration Statement on Form SB-2 File No. 333-126523
Dear Mr. Sanderson:
On behalf of Ikona Gear International, Inc. (the "Company"), please be advised that the Company has, on this date, electronically filed by EDGAR with the Commission its pre-effective Amendment No. 1 to Form SB-2 Registration Statement.
I am enclosing herewith for your convenience two sets of the Amendment, each set consisting of one redlined and one clean Registration Statement.
To expedite your review, please accept the following in response to the comments of the Commission dated July 22, 2005:
Comment No. 1.
Supplementally, please be advised that no Selling Securityholder is a broker-dealer or an affiliate of a broker-dealer.
Comment No. 2.
Revised as requested. See page 43.
Comment No. 3.
We have revised the Registration Statement as requested. See page 44.
Comment No. 4.
Revised as requested. See page 44.
Please let me know if you have further comments or questions.
Sincerely,
/s/ Clifford L. Neuman
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CORRESP
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CLIFFORD L. NEUMAN, P.C.
Attorney at Law
TEMPLE-BOWRON HOUSE
1507 PINE STREET
BOULDER, COLORADO 80302
Telephone: (303) 449-2100
Facsimile: (303) 449-1045
E-mail: clneuman@neuman.com
September 27, 2005
VIA EDGAR AND OVERNIGHT DELIVERY
Errol Sanderson, Staff Attorney
United States Securities and Exchange Commission
450 Fifth Street N.W.
Mail Stop 70-10
Washington, D.C. 20549
Re:
Ikona Gear International, Inc.
Pre-Effective Amendment No. 1 to Registration Statement on Form SB-2
File No. 333-126523
Dear Mr. Sanderson:
On behalf of Ikona Gear International, Inc. (the "Company"), please be advised that the Company has, on this date, electronically filed by EDGAR with the Commission its pre-effective Amendment No. 1 to Form SB-2 Registration Statement.
I am enclosing herewith for your convenience two sets of the Amendment, each set consisting of one redlined and one clean Registration Statement.
To expedite your review, please accept the following in response to the comments of the Commission dated July 22, 2005:
Comment No. 1.
Supplementally, please be advised that no Selling Securityholder is a broker-dealer or an affiliate of a broker-dealer.
Comment No. 2.
Revised as requested. See page 43.
Comment No. 3.
We have revised the Registration Statement as requested. See page 44.
Comment No. 4.
Revised as requested. See page 44.
Please let me know if you have further comments or questions.
Sincerely,
/s/ Clifford L. Neuman
Clifford L. Neuman
cc: Raymond Polman
CLN: map