8-K/A

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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549

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                                  FORM 8-K/A-3

                                 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

                               -----------------

                          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-3 (Amendment No. 3) is being filed solely for the purpose
of correcting an error 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
20, 2005. This amendment does not make any other changes to the Form 8-K filed
on April 8, 2005 and amended on April18 and April 20, 2005.

Item 9.01. Financial Statements and Exhibits

      (c)   Exhibits.

      16.2 Letter dated April 21, 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 22, 2005

EX-99.1

Mantyla MCREYNOLDS  LLC
                   The CPA. Never Underestimate The Value.(sm)





April 21, 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). We are not
in a position to agree or disagree with the statements in Item 4 regarding the
engagement of another CPA or the approval of such engagement by the Board of
Directors.

Very truly yours,



Mantyla McReynolds








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