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