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