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CORRESP
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corresp

[Teknik Digital Arts, Inc. Letterhead]

March 30, 2005

VIA EDGAR CORRESPONDENCE

Securities and Exchange Commission

Judiciary Plaza

450 Fifth Street, N.W.

Washington, D.C. 20549

    Attn:

    Sara Kalin

Division of Corporation Finance, Mail Stop 4-6

    Re:

    Teknik Digital Arts, Inc.; Registration Statement on Form SB-2 (Reg.
No. 333-118101) (the “Registration Statement”)

Ladies and Gentlemen:

     The undersigned, Teknik Digital Arts, Inc., a corporation organized under the laws of the
State of Nevada (the “Company”), hereby requests that the effectiveness of the Registration
Statement be accelerated to April 4, 2005 at 4:00 p.m., Washington, D.C. time, or as soon
thereafter as practicable.

     In connection with this request for acceleration of the effective date of the Registration
Statement, the Company hereby acknowledges that:

    •
    Should the Securities and Exchange Commission (the “Commission”) or the staff,
acting pursuant to delegated authority, declare the filing effective, it does not
foreclose the Commission from taking any action with respect to the filing;

    •
    The action of the Commission or the staff, acting pursuant to delegated
authority, in declaring the filing effective, does not relieve the Company from its
full responsibility for the adequacy and accuracy of the disclosure in the filing;
and

    •
    The Company may not assert the declaration of effectiveness as a defense in any
proceeding initiated by the Commission or any person under the federal securities
laws of the United States.

    Sincerely,

    TEKNIK DIGITAL ARTS, INC.

    By:

    /s/ John R. Ward

    Name:

    John R. Ward

    Title:

    Chief Executive Officer and Chairman