8-K/A

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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549

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                                  FORM 8-K/A-2

                                 CURRENT REPORT
                       PURSUANT TO SECTION 13 OR 15(D) OF
                       THE SECURITIES EXCHANGE ACT OF 1934

                Date of Report (Date of earliest event reported)

                                  April 1, 2005

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                          RESCON TECHNOLOGY CORPORATION
             (Exact name of registrant as specified in its charter)

             NEVADA                       000-13822              83-0210455
(State or other jurisdiction of   (Commission File Number)      (IRS Employer
         incorporation)                                      Identification No.)

                              180 ROSE ORCHARD WAY
                               SAN JOSE, CA 95134
          (Address of principal executive offices, including zip code)

                                 (408) 956-8000
              (Registrant's telephone number, including area code)


          (Former name or former address, if changed since last report)


Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):

[ ] Written communications pursuant to Rule 425 under the Securities Act
    (17 CFR 230.425)

[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act
    (17 CFR 240.14a-12)

[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
    Act (17 CFR 240.14d-2(b))

[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
    Act (17 CFR 240.13e-4(c))

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                                EXPLANATORY NOTE:

      This Form 8-K/A-2 (Amendment No. 2) is being filed solely for the purpose
of correcting a typographical error in the Item number referenced in Exhibit
16.2 to the Current Report on Form 8-K of Nayna Networks, Inc. filed with the
Securities and Exchange Commission on April 18, 2005. This amendment does not
make any other changes to the Form 8-K filed on April 18, 2005.

ITEM 9.01.  FINANCIAL STATEMENTS AND EXHIBITS

                (c)     Exhibits.

                16.2 Letter dated April 18, 2005 from Mantyla McReynolds,
Certified Public Accountants, regarding its concurrence with the statements made
by Rescon concerning the change in accountants.



                                   SIGNATURES

         Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

                                       RESCON TECHNOLOGY CORPORATION

                                       By: /s/ NAVEEN S. BISHT
                                           -------------------
                                       Naveen S. Bisht
                                       President and Chief Executive Officer


Date: April 19, 2005

EX-16.2

[Mantyla MCREYNOLDS LLC logo]

The CPA. Never Underestimate The Value.(SM)



April 18, 2005


Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC


Dear Sir/Madam:

We have read the statements included in the Form 8-K dated April 1, 2005, of
Rescon Technology Corp., to be filed with the Securities and Exchange Commission
and are in agreement with the statements contained in Item 4.01(A) insofar as
they relate to our dismissal and our audit for the year ended August 31, 2004,
and our reviews of interim financial statements. We are not in a position to
agree or disagree with the statements in Item 4 regarding the engagement another
CPA or the approval of such engagement by the Board of Directors.

Very truly yours,



Mantyla McReynolds




       5872 South 900 East, Suite 250  o  Salt Lake City, Utah 84121
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