8-K/A

                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 8-K/A
                                 CURRENT REPORT

     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
                         Date of Report: April 9, 2007


                            TONGA CAPITAL CORPORATION
             (Exact name of registrant as specified in its charter)


              Colorado                                  000-50619
- -------------------------------------             ----------------------
  (State or other jurisdiction of                   (Commission File
           incorporation)                            Number)

                                   84-1069035
                       ---------------------------------
                          (IRS Employer Identification
                           Number)


              2600 S. Shore Blvd, Suite 100, League City, TX 77573
               (Address of Principal Executive Offices) (Zip Code)


                                  (281)334-5161
               Registrant's telephone number, including area code


         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 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))






This 8K amends the 8K filed on March 30, 2007.

ITEM 4.02  NON-RELIANCE ON PREVIOUSLY  ISSUED FINANCIAL  STATEMENTS OR A RELATED
AUDIT REPORT OR COMPLETED INTERIM REVIEW.

The Company intends to file an amendment to its quarterly reports on Form 10QSB
for the quarterly periods ended September 30, 2006 and June 30, 2006.

The authorized officers have discussed this matter with the independent auditors
for the Company and a consensus  was reached that  disclosure  should be made of
the issue relating to the previously issued financial  statements dated June 30,
2006, and September 30, 2006, as to non-reliance as of April 5, 2007.

The  authorized  officers have  discussed  with the  independent  accountant the
matters disclosed in the filing pursuant to Item 4.02(b).

This  disclosure is being  provided to the  independent  accountant on April 5,
2007,  pursuant to Item  4.02(c) and the  accountant  is  requested to furnish a
letter to registrant stating whether the independent  accountant agrees with the
statements made by the Registrant in response to Item 4.02.

SECTION 9 - FINANCIAL STATEMENTS AND EXHIBITS


ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.


a)       Financial Statements - Not Applicable
b)       Pro Forma Financial Statements - Not Applicable
c)       Exhibits - 7.1







                                   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.



                                          TONGA CAPITAL CORPORATION

                                    By: /s/Barent W. Cater
                                        -------------------
                                           Barent W. Cater, President and
                                           Chief Executive Officer


                                         Date: April 9, 2007

EX-7.1

Exhibit 7.1

April 7, 2007


Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Ladies and Gentlemen:

We confirm that we have reviewed the responses of Tonga Capital Corporation with
respect  to ITEM  4.02(b)  of their  Form 8-K  dated  April 6,  2007,  captioned
"Non-Reliance  on  Previously  Issued  Financial  Statements  or a Related Audit
Report or Completed Interim Review," which Tonga intends to file within the next
four business days. We agree with all of the statements  contained  therein that
pertain to us.

We hereby  consent to the filing of this  letter as an exhibit to the  foregoing
report on Form 8-K.


/s/ Malone & Bailey, PC

Malone & Bailey, PC
www.malone-bailey.com
Houston, Texas