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: ~~January~~March 3113, 2007

~~DIATOM CORPORATION~~PLANKTOS CORP.

(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~~Russ ~~Fisher~~George, Chief Executive Officer145-925 West Georgia Street, Vancouver, British Columbia, Canada V6C 3L2(Address of principal executive offices)

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

~~N/A~~Diatom Corp. (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))

1ITEM 5.02 DEPARTURE OF DIRECTORS OR PRINCIPAL OFFICERS; ELECTION OF DIRECTORS; APPOINTMENT OF PRINCIPAL OFFICERS

(ab) OnEffective ~~January~~March 3113, 2007, ~~Diatom~~the ~~Corporation~~board of directors of Planktos Corp. (the “Company”) ~~received~~accepted ~~notice~~the resignation of ~~Chisholm~~Robert ~~Bierwolf~~Fisher &as ~~Nilson,~~the ~~LLC~~Company’s ~~(“Chisholm”)~~chief ~~decision~~executive toofficer, ~~resign~~chief asfinancial ~~the~~officer ~~Company’s~~and ~~independent~~principal ~~registered public~~ accounting ~~firm~~officer.

~~The~~(c) Effective ~~reports~~March of13, ~~Chisholm~~2007, on the ~~consolidated~~board ~~financial~~of ~~statements~~directors ofappointed ~~the~~Russ ~~Company~~George as ofchief ~~and~~executive ~~for~~officer, ~~the~~chief ~~years~~financial ~~ended~~officer ~~December 31, 2005~~ and ~~2004~~principal ~~did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or~~ accounting ~~principles~~officer.

~~During~~Mr. ~~the~~George’s ~~years~~experience ~~ended~~includes ~~December~~a 31classical education in ecology followed by business experience in life resource industries. He founded Coast Range Enterprises an eco-restoration forestry company in the early 70‘s, ~~2005~~worked for various Canadian governments in environmental management positions in Energy Mines and ~~2004~~Petroleum Resources, Environmental Ministries and ~~through~~Ocean ~~January~~Fisheries ~~31,~~and ~~2007,~~then ~~there~~returned ~~were~~to nothe ~~disagreements~~private ~~with~~sector. ~~Chisholm~~In onaddition ~~any~~to ~~matter~~his original field of ~~accounting~~expertise ~~principles~~in orecology ~~practices~~Mr. George has also become a recognized expert in advanced nuclear physics especially as that work pertains to quantum state fusion processes. He is a frequent invited speaker at international conferences in various fields of science and has also presented seminars at some of the world’s most prestigious scientific institutes including the US Naval Research Laboratory, ~~financial~~Los ~~statement~~Alamos ~~disclosure~~National Laboratory, orNASA Ames ~~auditing~~and ~~scope~~NASA orLewis, ~~procedure~~General Atomics, ~~which~~Lawrence ~~disagreements~~Livermore National Laboratory, ifPacific ~~not~~Northwest ~~resolved~~National toLaboratory, Lockheed Martin, the ~~satisfaction~~Electric Power Research Institute, Canadian Institute of ~~Chisholm~~Energy, ~~would~~and ~~have~~many ~~caused~~universities ~~Chisholm~~both toin ~~make~~North ~~reference~~America toand ~~the~~abroad. ~~subject~~He ~~matter~~has given scientific papers both invited and submitted to conferences of the ~~disagreement~~American inChemical ~~its~~Society, ~~reports~~American onPhysical ~~the~~Society, ~~Company’s~~American ~~consolidated~~Nuclear ~~financial~~Society, ~~statements~~Electron ~~for~~Microscopy ~~such~~Society, ~~periods~~and American College of Nephrology.

The Company has ~~requested~~not ~~that~~entered ~~Chisholm~~into ~~furnish~~any itrelated ~~with~~party atransactions ~~letter~~with ~~addressed~~Mr. toGeorge ~~the~~or ~~Securities~~any ~~and~~employment ~~Exchange~~agreement ~~Commission~~in ~~stating~~connection ~~whether or not it agrees~~ with ~~the above statements~~Mr. AGeorge’s ~~copy of such letter, dated February 1, 2007 is filed herewith as Exhibit 16~~appointments.

(bd) OnEffective ~~January~~March 3113, 2007, ~~upon~~ the ~~authorization~~board ~~and~~of ~~approval~~directors ofappointed ~~the~~Joel ~~board~~Dumaresq ofas ~~directors,~~a ~~the~~member ~~Company~~of ~~engaged~~the ~~Williams~~board &of ~~Webster,~~directors ~~P.S.~~to ~~(“Williams”)~~serve asuntil ~~its~~the ~~independent~~Company’s ~~registered~~next ~~public~~annual ~~accounting~~shareholders ~~firm~~meeting.

NoMr. Dumaresq ~~consultations~~is ~~occurred~~currently ~~between~~a ~~the~~senior ~~Company~~partner ~~and~~at ~~Williams~~Matrix ~~during~~Partners, ~~the~~Inc. ~~years~~a ~~ended~~Vancouver, ~~December~~British ~~31,~~Columbia ~~2005~~based ~~and~~merchant ~~2004~~banking and ~~through~~private ~~January~~equity ~~31,~~firm ~~2007~~with ~~regarding~~over ~~either~~twenty ~~(i)~~years ~~the~~experience ~~application~~in ofthe ~~accounting~~finance ~~principles~~sector. toWorking awith ~~specific completed or contemplated transaction~~Matrix, ~~the~~Mr. ~~type~~Dumaresq ofhas ~~audit~~been ~~opinion~~involved ~~that~~in ~~might~~financings, bebuyouts, ~~rendered~~mergers, onand the ~~Company’s~~acquisition ~~financial~~of ~~statements~~small, ormedium ~~other~~and ~~information~~large ~~provided~~business ~~that~~enterprises. ~~was~~Prior ~~an important factor considered by the Company in reaching a decision as~~ to anjoining ~~accounting~~Matrix, ~~auditing,~~Mr. orDumaresq ~~financial reporting issue, or (ii) any matter that~~ was ~~the~~involved ~~subject~~in ofpublic ~~disagreement~~sector orcorporate afinancings ~~reportable~~and ~~event~~has ~~requiring~~prior ~~disclosure~~public ~~under~~company ~~Item 304(a)(1)(iv) of Regulation S-B~~experience.

The ~~following~~appointment ~~exhibit~~of isMr. ~~included~~Dumaresq asto ~~part~~the Company’s board of directors was not based on any prior understanding or arrangement. The Company has not entered into any related transactions with Mr. Dumaresq. The Company has not at this ~~report:~~time determined whether Mr. Dumaresq will serve on any standing committee.

NOEffective March 13, 2007, the board of directors appointed Russ George as a member of the board of directors to serve until the Company’s next annual shareholders meeting. ~~NO. DESCRIPTION~~

The appointment of Mr. George to the Company’s board of directors was not based on any prior understanding or arrangement. The Company has not entered into any related transactions with Mr. George. The Company has not at this time determined whether Mr. George will serve on any standing committee.

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.

~~Diatom~~Planktos ~~Corporation~~ Corp. Date

By: /s/ ~~Robert~~Russ ~~Fisher February~~George March 119, 2007

Name: ~~Robert~~Russ ~~Fisher~~George

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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