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<SEC-DOCUMENT>0000945234-06-000053.txt : 20060829
<SEC-HEADER>0000945234-06-000053.hdr.sgml : 20060829
<ACCEPTANCE-DATETIME>20060127115329
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000945234-06-000053
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060127

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INTERNATIONAL GEMINI TECHNOLOGY INC
		CENTRAL INDEX KEY:			0000795800
		STANDARD INDUSTRIAL CLASSIFICATION:	PATENT OWNERS & LESSORS [6794]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		#208 - 828 HARBOURSIDE DRIVE
		CITY:			N. VANCOUVER
		STATE:			A1
		ZIP:			V7P 3R9
		BUSINESS PHONE:		604-904-8481

	MAIL ADDRESS:	
		STREET 1:		#208 - 828 HARBOURSIDE DRIVE
		CITY:			N. VANCOUVER
		STATE:			A1
		ZIP:			V7P 3R9

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	INTERNATIONAL GEMINI TECHNOLOGY INC
		DATE OF NAME CHANGE:	19940706
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<TITLE>Correspondence dated December 15, 2005</TITLE>
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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: Helvetica,Arial,sans-serif">

<DIV align="center" style="font-size: 12pt; margin-top: 18pt"><B>INTERNATIONAL GEMINI TECHNOLOGY INC.</B>
</DIV>

<DIV align="center" style="font-size: 10pt">#208 &#150; 828 Harbourside Drive<BR>
North Vancouver, BC V7P 3R9<BR>
Tel. 604.904.8481 Fax. 604.904.9431
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 18pt">December&nbsp;15, 2005
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt">
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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Securities and Exchange Commission
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><U><B>Via Fax 202-772-9368</B></U></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">100 F Street, NE</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
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    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Washington, DC 20549-7010</DIV></TD>
    <TD>&nbsp;</TD>
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<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Attention: Jennifer Goeken, Division of Corporate Finance</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Dear Ms.&nbsp;Goeken:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Re: File No.&nbsp;0-14740, Response Letter Dated November&nbsp;1, 2005</B>
</DIV>

<DIV align="center" style="font-size: 10pt"><DIV style="font-size: 3pt; margin-top: 3pt; width: 100%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Thank you for your letter dated December&nbsp;2, 2005. Your third comment letter on our Form 20-F and
filed amendments raises only one comment &#151; being on our Item&nbsp;15 disclosure. For the purposes of
this letter we will respond using the numbering established in your letter.
</DIV>

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    <TD width="1%">&nbsp;</TD>
    <TD>1.&nbsp;&nbsp;&nbsp;As previously communicated, our &#147;Item&nbsp;15 Controls and Procedures&#148; were misstated in our
June&nbsp;30, 2005 filing on Form 20-F. Earlier disclosure from previously filed Annual Reports
was mistakenly inserted into the current filing. During the year ended December&nbsp;31, 2004
the Company did formalize Controls and Procedures. In Amendment No.&nbsp;1 filed September&nbsp;22,
2005 we attempted to correct our disclosure; unfortunately, our disclosure was not complete
as to the conclusions of our principal executive and financial officers. Additionally -
Amendment No.&nbsp;1 disclosure did not completely cover all topics required in Item&nbsp;15. In
Amendment No.&nbsp;2 we re-wrote our Item&nbsp;15 disclosure in its entirety.</TD>
</TR>

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    <TD width="1%">&nbsp;</TD>
    <TD>In direct response to your comment, we are of the view that our disclosure is accurate,
complete and true. We have stated in Amendment No.&nbsp;2 that
<FONT face="'Times New Roman',Times,serif"><I>&#147;No changes in our disclosure
controls and procedures or other factors have occurred during the fiscal year covered by
this annual report on Form&nbsp;20-F that would materially affect or be reasonably likely to
materially affect our disclosure controls and procedures&#148;.</I></FONT> We are of the opinion that by
disclosing that we have formalized our system of Controls and Procedures does not mean that
we had no Controls and Procedures previously, albeit informal ones. And further we believe
that implementing the formal procedures has had no &#147;material&#148; affect on our disclosure
controls and procedures nor is it likely to.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
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    <TD width="1%">&nbsp;</TD>
    <TD>Remembering that the Company has had limited operations since completing its restructuring
under Canada&#146;s <I>Bankruptcy and Insolvency Act, </I>our fiscal management has been quite simple
and easy to manage, control, oversee and audit.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
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    <TD>At this time, unless specifically requested to do so by Commission staff, we do not believe
a further Amendment on Form 20-F/A is required to our fiscal 2004 disclosure. We have made
note of your December&nbsp;2, 2005 comment and will ensure that our next Annual Report on Form
20-F is less ambiguous in Item&nbsp;15.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">We trust the above comments will resolve your comments. Please contact the undersigned if
additional comments arise.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Sincerely,
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>INTERNATIONAL GEMINI TECHNOLOGY INC.</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 18pt">/s/ Edward D. Ford
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Edward D. Ford
Director
</DIV>






<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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