Mail Stop 3561

							August 2, 2005


Leonard Luner
Chief Executive Officer
Originally New York, Inc.
2505 Anthem Village Drive, Suite E-404
Henderson, NV  89052


RE:	Originally New York, Inc.
	Change in Independent Public Accountants
            File No. 0-50013


Dear Mr. Luner:

          We have the following comments with respect to your
change
in independent accountants.
If you disagree with our comments we will consider your
explanation
as to why our comment is inapplicable or a revision is
unnecessary.
Please be as detailed as necessary in your explanation.  In some
of
our comments, we may ask you to provide us with information so we
may
better understand your disclosure.  After reviewing this
information,
we may raise additional comments.

          Please understand that the purpose of our review process
is
to assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your
filings.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or any other aspect
of
our review.  Feel free to contact us at the telephone numbers
listed
at the end of this letter.
1. We have received a letter from Beckstead and Watts LLP dated
July
20, 2005 stating that they resigned and that the client-auditor
relationship with you has ceased.  This event requires you to file
an
Item 4 Form 8-K.  Our records do not indicate that you have done
this.  Please do so.
2. The Form 8-K should include all of the information required by
Item 304 of Regulation S-B.  Since the Form 8-K was due within
four
business days of the resignation, it should be filed immediately.


Leonard Luner
Originally New York, Inc.
August 2, 2005
Page 2



      We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed decision.  Since the company and its management are in
possession of all facts relating to a company`s disclosure, they
are
responsible for the accuracy and adequacy of the disclosures they
have made.

	In connection with responding to our comments, please
provide,
in writing, a statement from the company acknowledging that:

* the company is responsible for the adequacy and accuracy of the
disclosures in the filing;

* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filing; and

?	the company may not assert this action as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

	In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in connection with our review of
your
filing or in response to our comments on your filing.


	Your filing should include a cover letter providing the
information and representations requested above. Please file the
cover letter as correspondence on our EDGAR system.   Any
questions
regarding the above should be directed to Robert Burnett, Staff
Accountant, at (202) 551-3330, or in his absence, to Robert Benton
at
(202) 551-3804 or to me at (202) 551-3841

							Sincerely,



							Michael Moran
						            Branch Chief


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