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 8, 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/A-1 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 herein.
Yours truly,
Dohan and Company CPAs