Dohan and Company
Certified Public Accountants
A Professional Association
7700 North Kendall Drive, 200
Miami, FL 33156-7578
Telephone (305) 274-1366
Facsimile (305) 274-1368
e-mail: info@uscpa.com
internet: www.uscpa.com
January 2, 2008
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Dear Sir and/or Madam:
We have read the statements about our firm included under Item 4 in the Form 8-K dated January 3, 2008, of Ikona Gear International, Inc. (the Company) filed with the Securities and Exchange Commission and we agree with the statements contained therein except for a modification to the audit report for the years ending August 31, 2006 and 2007, which contained an uncertainty as to the Company’s ability to continue as a going concern.
Yours truly,
/s/ Irene S. Salum, CPA
Dohan and Company CPAs