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