Mail Stop 3561						December 8, 2005

Matt Lettau, President
Internet Acquisition Group, Inc.
302 Creekside Ct. E.
Huntertown, Indiana 46748

      Re:	Internet Acquisition Group, Inc
      Amendment No. 2 to Registration Statement on Form SB-2
      Filed November 22, 2005
      File No. 333-122563

Dear Mr. Lettau:

      We have reviewed your filing and have the following
comments.
Where indicated, we think you should revise your document in
response
to these comments.  If you disagree, 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 filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or on any other
aspect
of our review.  Feel free to call us at the telephone numbers
listed
at the end of this letter.

Prospectus Cover Page
1. We note your response to comment 3 in our letter of September
23,
2005.  In the paragraph beginning "For a description of the plan
of
distribution...," you have duplicated the second and third
sentences.
Please revise.

Determination of Offering Price, page 16
2. We note your response to comment 5 in our letter of September
23,
2005.  We are unable to locate disclosure in your filing of a
private
placement sale of $.010 per share, nor have you explained why you
multiplied this price by a factor of 1.5.  Please advise or
revise.

Plan of Operation, page 29
3. Please refer to comments 1 and 19 in our letter dated March 2,
2005, which generally asked you to disclose a specific business
plan
for the next twelve months commensurate with a development stage
company.  To eliminate any suggestion that you are a blank check
company - given your lack of revenues and limited operations-
please
disclose that you will not engage in a reverse acquisition with an
operating company for the next twelve months.

Changes in and Disagreements with Accountants on Accounting and
Financial Disclosure, page 36
4. We note your analysis with respect to the need to provide all
of
the disclosures required by Item 304(a) of Regulation S-B with
regard
to your change in accountants.  Since Beckstead and Watts were
your
former principal accountants, you must provide the disclosures.
The
reference in Item 304(a)(1) to relying on another accountant does
not
apply since you do not have a situation where there was a
principal
accountant who relied on the report of another accountant.  Please
provide the information we requested in comment 8 from our
September
23, 2005 comment letter.

Financial Statements

Stock Based Compensation, Note 2
5. In both Notes 2 and 4 you disclose information about your
accounting policies related to stock based compensation.  Please
revise the financial statements to clarify that you have no stock
based compensation plans in existence, if true.

Report of Independent Registered Public Accounting Firm, page F-1
6. Please request your accountants to revise the first sentence of
the second paragraph in their audit report.  We believe the report
should state that the audit was performed in accordance with the
standards of the Public Company Accounting Oversight Board (United
States).  We do not believe it is appropriate to limit the
standards
to auditing standard No. 1, as the report now states.  Please
revise
or advise.

Interim Financial Statements
7. In responding to comment 15 in our September 23, 2005 comment
letter, you advised us that you revised the disclosure in the
first
paragraph of the report on page F-13 to delete the reference to
the
accompanying Securities and Exchange Commission Form 10-QSB.  It
does
not appear that you made the change.  Please revise page F-13 to
make
the appropriate change.

Consent of Auditor, Exhibit 23.1
8. Please revise the consent filed in Exhibit 23.1 to delete the
reference to the audit report being incorporated by reference.  We
note that there is only one audit report and it is actually
included
in the document rather than being incorporated by reference.

Legality Opinion, Exhibit 5.1
9. We note this legality opinion states that it speaks "as of the
date hereof."  This implies that the opinion is valid only as of
November 22, 2005, the date you filed your amendment.  The
legality
opinion must speak as of the effective date of the registration
statement.  Please revise to eliminate the quoted language, or
file
the legality opinion as part of an amendment on the date you
request
effectiveness of the registration statement.

	*	*	*	*

      As appropriate, please amend your registration statement in
response to these comments.  You may wish to provide us with
marked
copies of the amendment to expedite our review.  Please furnish a
cover letter with your amendment that keys your responses to our
comments and provides any requested information.  Detailed cover
letters greatly facilitate our review.  Please understand that we
may
have additional comments after reviewing your amendment and
responses
to our comments.

      You may contact Robert Burnett, Staff Accountant, at (202)
551-
3330, Donna
Di Silvio, Senior Staff Accountant , at (202) 551-3202, if you
have
questions regarding comments on the financial statements and
related
matters.  Please contact Anita Karu, Attorney-Advisor, at (202)
551-
3240, David Mittelman, Legal Branch Chief, at (202) 551-3214, or
me
at (202) 551-3725 with any other questions.


      Sincerely,




      H. Christopher Owings
      Assistant Director


cc:  	Donald Stoecklein, Esq.
      Stoecklein Law Group
      Fax:  (619) 595-4883




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Matt Lettau, President
Internet Acquisition Group, Inc.
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