-----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, SH0ed+tXIfyfuzTa28jLn9SleUHMwuuryh2t4soh+CynKhFQXYfwT56ZFDMfrYPY SqwvpmUD3doGYzu0+dbDxg== 0001072588-05-000260.txt : 20050825 0001072588-05-000260.hdr.sgml : 20050825 20050824174713 ACCESSION NUMBER: 0001072588-05-000260 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 4 CONFORMED PERIOD OF REPORT: 20050803 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20050825 DATE AS OF CHANGE: 20050824 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TONGA CAPITAL CORP CENTRAL INDEX KEY: 0000813718 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 841069035 STATE OF INCORPORATION: CO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-50619 FILM NUMBER: 051046808 BUSINESS ADDRESS: STREET 1: 6590 E. LAKE PL. CITY: CENTENNIAL STATE: CO ZIP: 80111 BUSINESS PHONE: 303 570 6093 MAIL ADDRESS: STREET 1: 6590 E. LAKE PL. CITY: CENTENNIAL STATE: CO ZIP: 80111 8-K/A 1 tcc8kchangeauditors.txt SECURITIES AND EXCHANGE COMMISSION WASHINGTON, DC 20549 FORM 8-K/A CURRENT REPORT Pursuant to Section 13 OR 15(d) of the Securities Exchange Act of 1934 Date of Report August 3, 2005 TONGA CAPITAL CORPORATION --------------------------------------------- (Exact name of registrant as specified in its chapter) COLORADO 000-50619 84-1069035 -------- ---------- ---------- (State or other (Commission File (IRS Employer jurisdiction of Number) Identification No.) of incorporation) 6590 E. Lake Pl., Centennial, CO 80111 - - ------------------------------- --------- (Address of principal executive offices) (Postal Code) Registrant's telephone number, including area code (303) 570-6093 -------------- 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. [_] Written communications pursuant to Rule 425 under the Securities Act (17 CFR240.14d-2(b)) [_] Soliciting material pursuant to Rule 14a-12 under Exchange Act (17 CFR240.14a-12) [_] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR240.14d-2(b)) [_] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR240.13e-4(c)) Section 1 - Registrant's Business and Operations Item 1.01 Entry into a Material Definitive Agreement None Item 1.02 Termination of a Material Definitive Agreement None Item 1.03 Bankruptcy or Receivership None Section 2 - Financial Information Item 2.01 Completion of Acquisition or Disposition of Assets None Item 2.02 Results of Operations and Financial Condition None Item 2.03 Creation of a Direct Financial Obligation or an Obligation Under an Off-Balance Sheet Arrangement of a Registrant None Item 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation or an Obligation Under an Off-Balance Sheet Arrangement None Item 2.05 Costs Associated with Exit or Disposal Activities None Item 2.06 Material Impairments None Section 3 - Securities Trading Markets Item 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing None Item 3.02 Unregistered Sales of Equity Securities None Item 3.03 Material Modification to Rights of Security Holders None Section 4 - Matters Related to Accountants and Financial Statements Item 4.01 Changes in Registrant's Certifying Account Michael Johnson & Co., LLC, formerly auditors for the Company, was dismissed as auditor on June 1, 2005. Jaspers + Hall, PC were engaged as auditors for Company on June 1, 2005. The Change of Accountants was approved by the Board of Directors. No audit committee exists other than the members of the Board of Directors. In connection with audit of the two most recent fiscal years and through the date of termination of the accountants, no disagreements exist with any former accountant on any matter of accounting principles or practices, financial statement disclosure, or auditing scope of procedure, which disagreements if not resolved to the satisfaction of the former accountant would have caused them to make reference in connection with his report to the subject of the disagreement(s). The audit report by Michael Johnson & Co., LLC.for the period ended December 31, 2004 and December 31, 2003 , contained an opinion which included a paragraph discussing uncertainties related to continuation of the Registrant as a going concern. Otherwise, the audit report by Michael Johnson & Co., LLC for the period December 31, 2004 and December 31, 2003, did not contain an adverse opinion or disclaimer of opinion, nor was qualified or modified as to uncertainty, audit scope, or accounting principles. Item 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review None. Section 5 - Corporate Governance and Management Item 5.01 Changes in Control of Registrant None Item 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers None Item 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year None Item 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans None Item 5.05 Amendments to the Registrant's Code of Ethics, or Waiver of a Provi- sion of the Code of Ethics. Section 6 - [Reserved] Section 7 - Regulation FD Item 7.01 Regulation FD Disclosure None Section 8 - Other Events Item 8.01 Other Events None Section 9 - Financial Statements and Exhibits Item 9.01 Financial Statements and Exhibits 16.1 Resignation of Auditor 23.1 Consent of Michael Johnson & Co., LLC 23.2 Consent of Jaspers + Hall, PC 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 thereunto duly authorized. Date: August 24, 2005 TONGA CAPITAL CORP. By: /s/ Jeffrey Ploen --------------------------- Jeffrey Ploen, President EX-16 2 ex161.txt EX-16.1 Resignation of Michael Johnson & Co., LLC July 25, 2005 Michael Johnson & Co., LLC 9175 Kenyon Ave., Suite 100 Denver, CO 80237 Telephone: (303) 796-0099 Fax: (303) 796-0137 Tonga Capital Corp. Jeffrey Ploen Dear Mr. Ploen: This is to confirm that the client-auditor relationship between Tonga Capital Corp. (Commission File Number 33-13791-D) and Michael Johnson & Co., LLC has ceased as of June 1, 2005. Sincerely, /s/Michael Johnson & Co., LLC - ----------------------------------- Michael Johnson & Co., LLC cc: Office of the Chief Accountant SECPS Letter File Securities and Exchange Commission EX-23.1 3 ex231.txt EX-23.1 MICHAEL JOHNSON & CO., LLC Certified Public Accountants 9175 East Kenyon Ave., Suite 100 Denver, Colorado 80237 Telephone 303/796/0099 Fax 303/796/0137 Securities and Exchange Commission 450 5th Street, N.W. Washington, D.C. 20549 Re: Tonga Capital Corp. Commission File # 000-50619 Gentlemen: We have read Item 4 included in the Form 8K of Tonga Capital Corporation, Inc. filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. /s/Michael Johnson & Co., LLC ----------------------------------- Michael Johnson & Co., LLC Denver, Colorado August 24, 2005 EX-23.2 4 ex232.txt EX-23.2 JASPERS + HALL, PC Certified Public Accountants 9175 East Kenyon Ave., Suite 100 Denver, Colorado 80237 Telephone 303/796/0099 Fax 303/796/0137 Securities and Exchange Commission 450 5th Street, N.W. Washington, D.C. 20549 Re: Tonga Capital Corp. Commission File # 000-50619 Gentlemen: We have read and agree with the comments in Item 4 of the For 8-K of Tonga Capital Corp., Inc. dated August 3, 2005. /s/ Jaspers + Hall, PC --------------------------------------- Jaspers + Hall, PC Denver, Colorado August 24, 2005 -----END PRIVACY-ENHANCED MESSAGE-----