-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 K8SBQsgykSYhxrY9jgeJfp9+PxMcbRLHseaV5ISR+Fkcb4+eeUrDSXSuE+CjIJ2L
 mwLzP3HFCATxTLz2QbJ4iw==

<SEC-DOCUMENT>0001401894-10-000001.txt : 20100105
<SEC-HEADER>0001401894-10-000001.hdr.sgml : 20100105
<ACCEPTANCE-DATETIME>20100105123604
ACCESSION NUMBER:		0001401894-10-000001
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20100105
DATE AS OF CHANGE:		20100105
EFFECTIVENESS DATE:		20100105

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			iKoa Corp
		CENTRAL INDEX KEY:			0001401894
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-104158
		FILM NUMBER:		10505299

	BUSINESS ADDRESS:	
		STREET 1:		149 Commonwealth Drive
		STREET 2:		Suite 1197
		CITY:			Menlo Park
		STATE:			CA
		ZIP:			94025
		BUSINESS PHONE:		650-617-2221

	MAIL ADDRESS:	
		STREET 1:		149 Commonwealth Drive
		STREET 2:		Suite 1197
		CITY:			Menlo Park
		STATE:			CA
		ZIP:			94025

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	iKoa CORP
		DATE OF NAME CHANGE:	20070604
</SEC-HEADER>
<DOCUMENT>
<TYPE>D
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0603</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001401894</cik>
        <entityName>iKoa Corp</entityName>
        <issuerAddress>
            <street1>149 Commonwealth Drive</street1>
            <street2>Suite 1197</street2>
            <city>Menlo Park</city>
            <stateOrCountry>CA</stateOrCountry>
            <zipCode>94025</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>650-617-2221</issuerPhoneNumber>
        <jurisdictionOfInc>DELAWARE</jurisdictionOfInc>
        <edgarPreviousNameList>
            <previousName>iKoa CORP</previousName>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Prakash</firstName>
                <lastName>Agarwal</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o iKoa Corporation</street1>
                <street2>149 Commonwealth Drive, Suite 1197</street2>
                <city>Menlo Park</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>94025</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
                <relationship>Promoter</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Kamran</firstName>
                <lastName>Elahian</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o iKoa Corporation</street1>
                <street2>149 Commonwealth Drive, Suite 1197</street2>
                <city>Menlo Park</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>94025</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Shridhar</firstName>
                <lastName>Mukund</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o iKoa Corporation</street1>
                <street2>149 Commonwealth Drive, Suite 1197</street2>
                <city>Menlo Park</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>94025</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Clement</firstName>
                <lastName>Leung</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o iKoa Corporation</street1>
                <street2>149 Commonwealth Drive, Suite 1197</street2>
                <city>Menlo Park</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>94025</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other Technology</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2009-12-23</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isDebtType>true</isDebtType>
            <isOptionToAcquireType>true</isOptionToAcquireType>
            <isSecurityToBeAcquiredType>true</isSecurityToBeAcquiredType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>2000000</totalOfferingAmount>
            <totalAmountSold>1500000</totalAmountSold>
            <totalRemaining>500000</totalRemaining>
            <clarificationOfResponse>Conversion of the Convertible Promissory Notes (principal plus accrued interest) into equity securities of the company is contingent upon future events.</clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>6</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>iKoa Corp</issuerName>
                <signatureName>/s/ Prakash Agarwal</signatureName>
                <nameOfSigner>Prakash Agarwal</nameOfSigner>
                <signatureTitle>Chief Executive Officer</signatureTitle>
                <signatureDate>2010-01-05</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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