**Diatom      Corporation**

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**INTRODUCTION**

**PART      I: Financial Information**

**Item      1. Financial Statements.**

**Item      2. Discussion and Analysis or Plan of Operation**

**(a)      Plan of Operation**
**.      **
*Planktos,      Inc.*
*Solar      Industries, Ltd.*

**Cautionary      Statement:**

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**(b)      Discussion and Analysis of Financial Condition and Results of      Operations**

**PART      II: Other Information**

**Item      4. Submission of Matters to Vote of Security Holders. **

**Item      5. Other Information**.      None.

**Item      6. Exhibits and Reports on Form 8-K**.      No      reports on Form 8-K during the period represented by this      Report.

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**SIGNATURES**

|  /s/J.                Dan Sifford                              |
|---------------------------------------------------------------------|
| J.                Dan SiffordSole                Officer / Director |

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**Exhibit      31**

**Section      302 Certification**

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**CERTIFICATIONS      PURSUANT TO SECTION 302**

|   |   |  I,                J. Dan Sifford, former Sole Officer/Director certify that:  |
|--------|--------|------------------------------------------------------------------------------------------|

|   |  (a)                Designed such disclosure controls and procedures, or caused such                disclosure controls and procedures to be designed under our supervision,                to ensure that material information relating to the small business                issuer,                including its consolidated subsidiaries, is made known to us by others                within those entities, particularly during the period in which this                quarterly report is being prepared;  |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |  (b)                Designed such internal control over financial reporting, or causes                such                internal control over financial reporting to be designed under our                supervision, to provide reasonable assurance regarding the reliability                of                financial reporting and the preparation of financial statements for                external purposes in accordance with generally accepted accounting                principles;  |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |  (c)                Evaluated the effectiveness of the small business issuer's disclosure                controls and procedures and presented in this report our conclusions                about                the effectiveness of the disclosure controls and procedures, as of                the end                of the period covered by this report based on such evaluation, and                  |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |  (d)                Disclosed in this report any change in the small business issuer's                internal control over financial reporting that occurred during the                small                business issuer's most recent fiscal quarter (the small business                issuer's                fourth fiscal quarter in the case of an annual report) that has materially                affected or is reasonably likely to materially affect, the small                business                issuer's internal control over financial reporting; and   |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |  (a)                all significant deficiencies in the design or operation of internal                controls over financial reporting which are reasonably likely to                adversely                affect the small business issuer's ability to record, process, summarize                and report financial information; and   |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |  (b)                any fraud, whether or not material, that involves management or other                employees who have a significant role in the small business issuer's                internal control over financial reporting.  |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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**Exhibit      32**

**CERTIFICATION      PURSUANT TO 18 USC SECTION 1350**

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**CERTIFICATION      PURSUANT TO 18 U.S.C. SECTION 1350,**

**AS      ADOPTED PURSUANT TO SECTION 906 OF THE**

**SARBANES-OXLEY      ACT OF 2002**

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**Diatom      Corporation**

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**Diatom      Corporation**

| **ASSETS**                                                                                    |   |                                     |   |   |
|-----------------------------------------------------------------------------------------------|--------|------------------------------------------|--------|--------|
|                                                                                          |   | September                30,   |   |   | December                31, |   |
|                                                                                          |   | 2006                                     |   |   | 2005 |   |
|                                                                                          |   | (Unaudited)                    |   |   |  |   |
| Current                Assets                                                                 |   |                                          |   |   |  |   |
| Cash                                                                                          |   | 22,377                                   |   |   | 34,768 |   |
| Investment                in Planktos                                                         |   | 0                                        |   |   | 250,000 |   |
|                                                                                          |   |                                          |   |   |  |   |
| Total                Assets                                                                   | $      | 22,377                                   |   | $      | 284,768 |   |
|                                                                                          |   |                                          |   |   |  |   |
|                                                                                          |   |                                          |   |   |  |   |
| **LIABILITIES                AND STOCKHOLDERS' EQUITY**                                       |   |                                          |   |   |  |   |
|                                                                                          |   |                                          |   |   |  |   |
| Current                Liabilities                                                            |   |                                          |   |   |  |   |
| Accounts                Payable                                                               | $      | 669                                      |   | $      | 245 |   |
| Accounts                Payable - related party                                               |   | 99,541                                   |   |   | 99,541 |   |
| Notes                Payable - Related Party                                                  |   |                                          |   |   |  |   |
|                                                                                          |   |                                          |   |   |  |   |
| Total                Current Liabilities                                                      |   | 100,210                                  |   |   | 99,786 |   |
|                                                                                          |   |                                          |   |   |  |   |
|                                                                                          |   |                                          |   |   |  |   |
| Total                Liabilities                                                              |   | 100,210                                  |   |   | 99,786 |   |
|                                                                                          |   |                                          |   |   |  |   |
| Stockholders'                Equity                                                           |   |                                          |   |   |  |   |
| Common                Stock, Authorized 100,000,000 Shares of $.001 Par Value,                |   |                                          |   |   |  |   |
| 51,625,892 and 51,625,892                shares issued and outstanding respectively |   | 51,626                                   |   |   | 51,626 |   |
| Additional                Paid in Capital                                                     |   | 3,418,961                                |   |   | 3,418,961 |   |
| Accumulated                Deficit                                                            |   | (3,548,480                               | )      |   | (3,285,605 | ) |
|                                                                                          |   |                                          |   |   |  |   |
| Total                Stockholders' Equity                                                     |   | (77,893)                                 |   |   | 184,982 |   |
|                                                                                          |   |                                          |   |   |  |   |
| Total                Liabilities and Stockholders' Equity                                     | $      | 22,317                                   |   | $      | 284,768 |   |

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**GYK      Ventures, Inc.**

|                                                 |   |   | For                  the nine  |    |   |   | For                  the nine |    |   | For                  the three |   |   | For                  the three |    |   | From                  Inception       |    |
|------------------------------------------------------|--------|--------|-------------------------------------|---------|--------|--------|-------------------------------|---------|--------|--------------------------------|--------|--------|--------------------------------|---------|--------|---------------------------------------|---------|
|                                                 |   |   | months                  ended  |    |   |   | months                  ended |    |   | months                  ended  |   |   | months                  ended  |    |   | on                  December 10, 1998 |    |
|                                                 |   |   | Sept                  30,      |    |   |   | Sept                  30,     |    |   | Sept                  30,      |   |   | Sept                  30,      |    |   | through                  Sept 30,     |    |
|                                                 |   |   | 2006                                |    |   |   | 2005                          |    |   | 2006                           |   |   | 2005                           |    |   | 2006                                  |    |
|                                                 |   |   |                                |    |   |   |                          |    |   |                           |   |   |                           |    |   |                                  |    |
| Revenues                                             |   | $      | -                                   |    |   | $      | -                             |    | $      | -                              |   | $      | -                              |    | $      | -                                     |    |
|                                                 |   |   |                                |    |   |   |                          |    |   |                           |   |   |                           |    |   |                                  |    |
| Operating                  Expenses                  |   |   |                                |    |   |   |                          |    |   |                           |   |   |                           |    |   |                                  |    |
| General                  & Administrative        |   |   | (262,875                            |  ) |   |   | (783,790                      |  ) |   | (250,060                       | )      |   | (21,354                        |  ) |   | (3,545,621                            | )  |
|                                                 |   |   |                                |    |   |   |                          |    |   |                           |   |   |                           |    |   |                                  |    |
| Total                  Operating Expenses            |   |   | (262,875                            | )  |   |   | (783,790                      | )  |   | (250,060                       | )      |   | (21,354                        | )  |   | (3,545,621                            | )  |
|                                                 |   |   |                                |    |   |   |                          |    |   |                           |   |   |                           |    |   |                                  |    |
| Operating                  Income (Loss)             |   |   | (262,875                            | )       |   |   | (783,790                      | )       |   | (250,060                       | )      |   | (21,354                        | )       |   | (3,545,621                            | )       |
|                                                 |   |   |                                |    |   |   |                          |    |   |                           |   |   |                           |    |   |                                  |    |
| (Loss)                  from Investment              |   |   | -                                   |    |   |   | -                             |    |   | -                              |   |   | -                              |    |   | (12,108                               | )       |
| Gain                  on Settlement of debt          |   |   | -                                   |    |   |   | -                             |    |   | -                              |   |   | -                              |    |   | 9,249                                 |    |
|                                                 |   |   |                                |    |   |   |                          |    |   |                           |   |   |                           |    |   |                                  |    |
| Net                  (loss) from operations          |   |   | (262,875                            | )       |   |   | (783,790                      | )       |   | (250,060                       | )      |   | (21,354                        | )       |   | (3,548,480                            | )       |
|                                                 |   |   |                                |    |   |   |                          |    |   |                           |   |   |                           |    |   |                                  |    |
| Other                  Income (Expense)              |   |   |                                |    |   |   |                          |    |   |                           |   |   |                           |    |   |                                  |    |
| Miscellaneous                  Income                |   |   | -                                   |    |   |   | -                             |    |   | -                              |   |   | -                              |    |   | -                                     |    |
| Interest                  Expense                    |   |   | -                                   |    |   |   | -                             |    |   | -                              |   |   | -                              |    |   | -                                     |    |
|                                                 |   |   |                                |    |   |   |                          |    |   |                           |   |   |                           |    |   |                                  |    |
| Total                  Other Income (Expense)        |   |   | -                                   |    |   |   | -                             |    |   | -                              |   |   | -                              |    |   | -                                     |    |
|                                                 |   |   |                                |    |   |   |                          |    |   |                           |   |   |                           |    |   |                                  |    |
| Net                  Income (Loss)                   |   | $      | (262,815                            | )       |   | $      | (783,790                      | )       | $      | (250,060                       | )      | $      | (755,067                       | )       | $      | (3,298,480                            | )       |
|                                                 |   |   |                                |    |   |   |                          |    |   |                           |   |   |                           |    |   |                                  |    |
| Net                  Income (Loss) Per Share         |   | $      | (0.01                               | )       |   | $      | (0.02                         | )       | $      | (0.01                          | )      | $      | (0.00                          | )       | $      | (0.17                                 | )       |
|                                                 |   |   |                                |    |   |   |                          |    |   |                           |   |   |                           |    |   |                                  |    |
| Weighted                  Average Shares Outstanding |   |   | 51,625,892                          |    |   |   | 44,751,686                    |    |   | 51,625,892                     |   |   | 44,751,686                     |    |   | 22,502,977                            |    |

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**DIATOM      CORPORATION**

|                                                                         |   |   | For                  the Nine Months Ended  |    |   | From                  Inception on |          |
|------------------------------------------------------------------------------|--------|--------|--------------------------------------------------|---------|--------|------------------------------------|---------------|
|                                                                         |   |   | September                  30,              |    |   | December                  10, 1998 |          |
|                                                                         |   |   | 2006                                             |    |   |                               | 2005          |   |   | Through                  Sept 30, 2006 |   |
|                                                                         |   |   |                                             |    |   |                               |          |   |   |   |   |
| CASH                  FLOWS FROM OPERATING ACTIVITIES:                       |   |   |                                             |    |   |                               |          |   |   |   |   |
|                                                                         |   |   |                                             |    |   |                               |          |   |   |   |   |
| Net                  loss                                                    |   | $      | (262,875                                         | )       |   | $                                  | (783,790      | ) | $ | (3,298,480 | ) |
| Adjustments                  to reconcile net loss to net cash               |   |   |                                             |    |   |                               | 997,010  |   |   |   |   |
| (used)                  in operating activities:                             |   |   |                                             |    |   |                               |          |   |   |   |   |
| Stock                  issued for services                              |   |   | -                                                |    |   |                               | -             |   |   | 1,481,000 |   |
| Warrant                  expense                                        |   |   | -                                                |    |   |                               | -             |   |   | 500,347 |   |
| Loss                  on written off the investment                          |   |   | 250,000                                          |    |   |                               |          |   |   |   |   |
| Loss                  on sale of securities                             |   |   | -                                                |    |   |                               | -             |   |   | 12,108 |   |
| Gain                  on settlement of notes receivable                 |   |   | -                                                |    |   |                               | -             |   |   | (9,249 | ) |
| Increase                  (decrease) in accounts payable                |   |   | 424                                              |    |   |                               | -             |   |   | 519 |   |
| Increase                  (decrease) in accounts payable related party  |   |   | -                                                |    |   |                               | (234,574      |  ) |   | 179,936 |   |
|                                                                         |   |   |                                             |    |   |                               |          |   |   |   |   |
|  Net                  Cash (Used in) Operating Activities               |   |   | (12,451                                          | )       |   |                               | (21,354       | ) |   | (1,133,189(250, | ) |
|                                                                         |   |   |                                             |    |   |                               |          |   |   |   |   |
| CASH                  FLOWS FROM INVESTING ACTIVITIES:                       |   |   |                                             |    |   |                               |          |   |   |   |   |
|                                                                         |   |   |                                             |    |   |                               |          |   |   |   |   |
| Proceeds                  from sale of securities                       |   |   | -                                                |    |   |                               | -             |   |   | 492 |   |
| Purchase                  of marketing rights                           |   |   | -                                                |    |   |                               | (250,000      | ) |   | (250,000 | ) |
| Payment                  on notes receivable                            |   |   | -                                                |    |   |                               | -             |   |   | (3,351 | ) |
|                                                                         |   |   |                                             |    |   |                               |          |   |   |   |   |
|  Net                  Cash (Used in) Investing Activities               |   |   |                                             |    |   |                               | (250,000      | ) |   | (252,859 | ) |
|                                                                         |   |   |                                             |    |   |                               |          |   |   |   |   |
| CASH                  FLOWS FROM FINANCING ACTIVITIES:                       |   |   |                                             |    |   |                               |          |   |   |   |   |
|                                                                         |   |   |                                             |    |   |                               |          |   |   |   |   |
| Capital                  contributions                                  |   |   | -                                                |    |   |                               | -             |   |   | 1,500 |   |
| Issued                  common stock for cash                           |   |   | -                                                |    |   |                               | 250,000       |   |   | 367,800 |   |
| Proceeds                  from officer                                  |   |   | -                                                |    |   |                               | -             |   |   | 201,839 |   |
| Proceeds                  from notes payable - related party            |   |   | -                                                |    |   |                               |          |   |   | 836,856 |   |
| Proceeds                  from subscription receivable                  |   |   | -                                                |    |   |                               | -             |   |   | 1,000 |   |
|                                                                         |   |   |                                             |    |   |                               |          |   |   |   |   |
|  Net                  Cash Provided by Financing Activities             |   |   | -                                                |    |   |                               | 250,000       |   |   | 1,408,995 |   |
|                                                                         |   |   |                                             |    |   |                               |          |   |   |   |   |
| NET                  INCREASE (DECREASE) IN CASH AND                         |   |   |                                             |    |   |                               |          |   |   |   |   |
| CASH                  EQUIVALENTS                                            |   |   | (12,451                                          | )  |   |                               | (21,354       | ) |   | 22,317 |   |
|                                                                         |   |   |                                             |    |   |                               |          |   |   |   |   |
| CASH                  AND CASH EQUIVALENTS AT BEG OF QUARTER                 |   |   | 34,768                                           |    |   |                               | -             |   |   | - |   |
|                                                                         |   |   |                                             |    |   |                               |          |   |   |   |   |
| CASH                  AND CASH EQUIVALENTS AT END OF QUARTER                 |   | $      | 22,317                                           |    |   | $                                  | (21,354       | ) | $ | 22,317 |   |
|                                                                         |   |   |                                             |    |   |                               |          |   |   |   |   |
| SUPPLIMENTAL                  CASH FLOW INFORMATION                          |   |   |                                             |    |   |                               |          |   |   |   |   |
|                                                                         |   |   |                                             |    |   |                               |          |   |   |   |   |
| CASH                  PAID FOR:                                         |   |   |                                             |    |   |                               |          |   |   |   |   |
|  Interest                                                               |   | $      | -                                                |    |   | $                                  | -             |   | $ | - |   |
|  Income                  taxes                                          |   | $      | -                                                |    |   | $                                  | -             |   | $ | - |   |

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**DIATOM      CORPORATION**

**Statements      of Cash Flows**

**NON-CASH      FINANCING AND INVESTING TRANSACTIONS:**

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**Diatom      Corporation**

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