-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 R5Ymx77lemHMXC64KFOCZSSgd2uHAYFUFNSAI7M7owPGrXf1Kbz89SQLKW2LvTsr
 K9Vaqdgdl23fsV1VbgRI/w==

<SEC-DOCUMENT>0000000000-06-059981.txt : 20070302
<SEC-HEADER>0000000000-06-059981.hdr.sgml : 20070302
<ACCEPTANCE-DATETIME>20061207151532
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-059981
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20061207

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			IGIA, Inc.
		CENTRAL INDEX KEY:			0000919603
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-NONSTORE RETAILERS [5960]
		IRS NUMBER:				330601498
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0228

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		11 WEST 42ND STREET
		STREET 2:		7TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10036
		BUSINESS PHONE:		2125750500

	MAIL ADDRESS:	
		STREET 1:		11 WEST 42ND STREET
		STREET 2:		7TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10036

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DIVA ENTERTAINMENT INC
		DATE OF NAME CHANGE:	19990805

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	QUASAR PROJECTS CO
		DATE OF NAME CHANGE:	19940301
PUBLIC REFERENCE ACCESSION NUMBER:		0001144204-06-049496
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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