I must confess I'm a little rusty in my VB because I don't use it often enough. But I wanted to post this sample in Visual Basic .NET. I used the Code Translator from CarlosAg and it worked perfectly, except that it couldn't translate the implicit convertion of an int to a string when this is used in a string operation. In my original post I explain about what this sample does and here is the code:

Public Sub FindKitsThatContainMyItem()
    Debug.WriteLine("Finding Kits that contain 'Snow Sports Helmet, Adult'")

    ' use DataView to find all Kit Items
    Dim itemsDataView As DataView = utilitiesInstance.SbaInstance.ItemAccounts.DataView
    itemsDataView.RowFilter = ("AccountTypeID=" + CType(AccountType.KitItemAccount, Integer).ToString)

    For Each dataRowView As DataRowView In itemsDataView
        Dim kit As IKitItemAccount = CType(utilitiesInstance.SbaInstance.ItemAccounts.GetByDataRow(dataRowView.Row), IKitItemAccount)
        For Each kitMember As IKitMember In kit.KitMembers.ChildList
            If ((Not (kitMember.NonKitItemAccount) Is Nothing) _
                AndAlso (kitMember.NonKitItemAccount.Name = "Snow Sports Helmet, Adult")) Then
                Debug.WriteLine(kit.Name)    
            End If
        Next
    Next
    Debug.WriteLine("-------")
End Sub

You can get the sample from here. I hope you find this useful.