UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d)
of the
SECURITIES EXCHANGE ACT OF 1934

Date of Event Requiring Report: ~~December~~January 1231, ~~2006~~2007

DIATOM CORPORATION

(Exact name of registrant as specified in its charter)

NEVADA
(State or other jurisdiction of incorporation or organization)


	000-28429 (Commission File Number)			68-0423301 (IRS Employer Identification Number)

Robert Fisher, Chief Executive Officer
145-925 West Georgia Street, Vancouver, British Columbia, Canada V6C 3L2
(Address of principal executive offices)

(604) ~~602~~669-4771(Registrant’s telephone number, including area code)

~~668~~N/A ~~North Coast Highway #261, Laguna Beach, California 92651~~ (Former Name or Former Address, If Changed Since Last Report.)

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:


o	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)


o	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)


o	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))


o	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

ITEM 4.01 CHANGES IN REGISTRANTS CERTIFYING ACCOUNTANT

(ba) ~~Effective~~ On ~~December~~January 1531, ~~2006~~2007, ~~the board of directors of~~ Diatom Corporation (the “Company”) ~~accepted~~received ~~the~~notice ~~resignation~~ of J.Chisholm ~~Dan~~Bierwolf ~~Sifford~~& asNilson, ~~chief~~LLC’s ~~executive~~(“Chisholm”) ~~officer,~~decision ~~chief~~to ~~financial~~resign ~~officer,~~as ~~principal~~the ~~accounting~~Company’s ~~officer~~independent ~~and~~registered aspublic aaccounting ~~director~~firm.

~~(c) Effective~~The ~~December~~reports ~~15,~~of ~~2006,~~Chisholm on the ~~board~~consolidated offinancial ~~directors~~statements of the Company ~~appointed~~as ~~Robert~~of ~~Fisher~~and asfor ~~chief~~the ~~executive~~years ~~officer~~ended December 31, ~~chief~~2005 ~~financial~~and ~~officer~~2004 did not contain an adverse opinion or disclaimer of opinion, ~~and~~nor ~~principal~~were they qualified or modified as to uncertainty, audit scope, or accounting ~~officer~~principles.

~~Mr. Fisher~~During ~~graduated~~the ~~from~~years ~~Trinity~~ended ~~College~~December ~~Dublin University with MA~~31, BA2005 and ~~B.Comm~~2004, ~~degrees~~ and ~~qualified~~through asJanuary a31, ~~Canadian~~2007, ~~Chartered~~there ~~Accountant.~~were Heno ~~has~~disagreements ~~over~~with 20Chisholm ~~years~~on ~~experience~~any ~~working~~matter ~~in real estate development and the hospitality industry. Most recently Mr. Fisher was the president~~ of ~~International~~accounting RVprinciples ~~Resort~~or ~~Management Consultants~~practices, ~~Inc.~~financial ~~based~~statement ~~in Vancouver~~disclosure, ~~British~~or ~~Columbia~~auditing ~~and~~scope ~~Spokane~~or procedure, ~~Washington~~which ~~and~~disagreements, ~~was~~if ~~responsible~~not ~~for~~resolved ~~the development and management of RV parks in Washington and California. Prior~~ to ~~that, he was~~ the ~~vice-president~~satisfaction of ~~development for Onterra RV Resorts~~Chisholm, ~~Inc.,~~would ahave ~~Vancouver,~~caused ~~British~~Chisholm ~~Columbia~~to ~~and~~make ~~San~~reference ~~Francisco,~~to ~~California~~the ~~based~~subject ~~company~~matter ~~that~~of ~~acquired~~the ~~and~~disagreement ~~repositioned RV resorts~~ in ~~several~~its ~~California~~reports ~~locations.~~on Hethe ~~has~~Company’s ~~also~~consolidated ~~acted~~financial asstatements afor ~~partner~~such ~~and consultant to various retail, investment and hotel development projects in Canada and the United States~~periods.

The Company has ~~not~~requested ~~entered~~that ~~into~~Chisholm ~~any~~furnish ~~related~~it ~~transactions~~ with ~~Mr.~~a ~~Fisher~~letter addressed to the Securities and ~~has~~Exchange Commission stating whether or not ~~entered~~it ~~into~~agrees ~~any~~with ~~employment~~the ~~agreement~~above instatements. ~~connection~~A ~~with~~copy ~~his~~of ~~appointment~~such asletter, ~~chief~~dated ~~executive~~February ~~officer~~1, ~~chief~~2007 ~~financial~~is ~~officer~~filed ~~and~~herewith ~~principal~~as ~~accounting~~Exhibit ~~officer~~16.

(db) ~~Effective~~ On ~~December~~January 1231, ~~2006~~2007, ~~Robert~~upon ~~Fisher~~the ~~was~~authorization ~~appointed~~and toapproval of the board of directors, of the Company toengaged ~~serve~~Williams ~~until~~& ~~the~~Webster, ~~next~~P.S. ~~Annual~~(“Williams”) ~~Meeting~~as ofits ~~Stockholders~~independent registered public accounting firm.

~~The~~No ~~appointment~~consultations occurred between the Company and Williams during the years ended December 31, 2005 and 2004 and through January 31, 2007 regarding either (i) the application of ~~Mr.~~accounting ~~Fisher~~principles to a specific completed or contemplated transaction, the type of audit opinion that might be rendered on the Company’s ~~board~~financial ofstatements, ~~directors~~or ~~was~~other ~~not~~information ~~based~~provided onthat ~~any~~was ~~prior~~an ~~understanding~~important orfactor ~~arrangement.~~considered ~~The~~by the Company ~~has~~in ~~not~~reaching ata ~~this~~decision ~~time~~as ~~determined~~to ~~whether~~an ~~Mr.~~accounting, ~~Fisher~~auditing, ~~will~~or ~~serve~~financial onreporting issue, or (ii) any ~~standing~~matter ~~committee~~that was the subject of disagreement or a reportable event requiring disclosure under Item 304(a)(1)(iv) of Regulation S-B.

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS

The following exhibit is included as part of this report:

EXHIBIT PAGE

NO. NO. DESCRIPTION

16 4 Letter from Chisholm to the Securities and Exchange Commission 2

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

~~By:~~Diatom ~~/s/~~Corporation Date ~~Robert Fisher December 15, 2006~~

By: /s/ Robert Fisher February 1, 2007

Name: Robert Fisher

Title: Chief Executive Officer

EXHIBIT 16

CHISHOLM, BIERWOLF & NILSON

Certified Public Accountants

A Limited Liability 533 W. 2600 S., Suite 250 Office (801) 292-8756

Partnership Bountiful, Utah 84010 Fax (801) 292-8809

February 1, 2007

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

RE: Diatom Corporation

We have read the statements that we understand Diatom Corporation will include under Item 4.01 of Form 8-K it will file regarding its change of auditors. We agree with such statements made regarding our firm. We have no basis to agree or disagree with other statements made under Item 4.01.

Yours truly,

/s/ Chisholm Bierwolf & Nilson

Chisholm, Bierwolf & Nilson, LLC

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