UNITED
      STATES


SECURITIES
      AND EXCHANGE COMMISSION


Washington,
      D.C. 20549





**FORM
      10-QSB**





**[X]
      QUARTERLY REPORT PURSUANT TO SECTION 13(d) OF THE SECURITIES EXCHANGE ACT OF
      1934**





For
      the
      Third Quarter ended September 30, 2005





Commission
      File Number: 000-28429








Diatom
      Corporation





formerly


**GYK
      Ventures Inc.**





(Exact
      name as specified in its company charter)





Nevada 68-0423301


(Jurisdiction
      of Incorporation) (I.R.S.
      Employer Identification No.)





1181
      Chess
      Dr. #H, Foster City, CA 94404


(Address
      of principal executive offices)      (Zip
      Code)





Registrant's
      telephone number, including area code: (650) 638-1975





Securities
      registered pursuant to Section 12(b) of the Act: None





Securities
      registered pursuant to Section 12(g) of the Act: Common Stock





Shares
      of
      our Common Stock issued and outstanding as of September 30, 2005: 51,225,892





Transitional
      Small Business Disclosure Format (check one): yes [  ] no [X]







INTRODUCTION





PART
      I:
      Financial Information


Item
      1.
      Financial Statements.


Item
      2.
      Discussion and Analysis or Plan of Operation.


(a)
      Plan
      of Operation


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


(c)
      New
      Business Description


Item
      3. Defaults on Senior
      Securities.





PART
      II:
      Other Information


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


Item
      5.
      Other Information.


(a)
      Officers and Directors


(b)
      Security Ownership of Affiliates, etc.


(c)
      Relationships and Transactions


Item
      6. Exhibits and Reports on Form 8-K.




Signatures


Ex-31


Ex-32




Financial
      Statements


Balance
      Sheet


Statements
      of Operations


Statements
      of Cash Flows


Notes
      to Financial Statements


***Page
          - 1***





**INTRODUCTION**





This
      Registrant Reporting Company has elected to refer to itself, whenever possible,
      by normal English pronouns, such as "We", "Us" and "Our".





This
      Form
      10-QSB contains forward-looking statements. Such statements include statements
      concerning plans, objectives, goals, strategies, future events, results or
      performances, and underlying assumptions that are not statements of historical
      fact. This document and any other written or oral statements made by us or
      on
      our behalf may include forward-looking statements which reflect our current
      views, with respect to future events or results and future financial
      performance. Certain words indicate forward-looking statements, words like
      "believe", "expect", "anticipate", "intends", "estimates", "forecast",
      "projects", and similar expressions.








**PART
      I: Financial Information**








**Item
      1. Financial Statements.**





The
      financial statements, for the three months and nine months ended September
      30,
      2005, included herein have been prepared by the Company, without audit pursuant
      to the rules and regulations of the Securities and Exchange Commission.





Certain
      information and footnotes disclosure, normally included in financial statements
      prepared in accordance with generally accepted accounting principles, are often
      condensed or omitted, in unaudited quarterly reports, pursuant to regulations
      which allow such omissions.








The
      Remainder of this Page is Intentionally left Blank


***Page
          - 2***





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





**(** **a** **)
      Plan of Operation** **.** Our
      plan
      of operation is substantially changed from our previous annual report. Certain
      information was disclosed in our second quarterly report last filed and amended.
      We have adopted a new business plan and commenced development of a new business.
      There has been no change of ownership control of this corporation. We have
      added
      two new directors, for a total of three, during the period represented by this
      report. This corporation is no longer dormant.





**Cash
      Requirements and of Need for additional funds: twelve
      months** .
      We do
      not expect to require cash, during the next twelve months, beyond the funding,
      funding commitments and investments presently secured. We do not anticipate
      needing cash from other sources during the next twelve months. We are in a
      prove-out phase of our intended operations. In our previously filed Quarterly
      Report, and as amended, we have disclosed the sources and amounts of those
      commitments, as attachments to that certain Iron
      Fertilization Prove-Out and Purchase Agreement of
      August 17, 2005, attached as Exhibit 10.1 to Form 10-QSB/A2, last
      filed.





The
      sources of our expected funding are new international investors. The form of
      the
      expected funding will be debt or new investment shares of common stock, or
      a
      combination of the two. To date the initial funding which we have advanced
      has
      been in the form of debt. On or about July 5, 2005, one such investor purchased
      one million new investment shares for $250,000.00 cash.





**Cautionary
      Statement:** There
      can be no assurance that we will be successful in raising capital, even
      committed capital, through private placements, business combinations or
      otherwise. Even if we are successful in raising capital through the sources
      specified, there can be no assurances that any such financing would be available
      in a timely manner or on terms acceptable to us and our current shareholders.
      Additional equity financing, merger or joint-venture could be dilutive to our
      then existing shareholders, and any debt financing could involve restrictive
      covenants with respect to future capital raising activities and other financial
      and operational matters. Even if we are successful in raising capital in a
      timely manner and on terms acceptable to us and our shareholders, there are
      innumerable risks of business failure that haunt the path to profitability.
      We
      may not prove competitive in our areas of focus. Funding may not prove adequate
      to see us through our development stage. We are virtually a start-up company
      with all of the risks which attend new ventures.





**(** **b** **)
      Discussion and Analysis of Financial Condition and Results of
      Operations** .
      We have
      had no revenues for past fiscal years and the interim periods covered by this
      report. We are in a technology prove-out period, expected to last through the
      fourth and final quarter of 2005.





**(** **c** **)
      New Business Description** **.** We
      have
      acquired the marketing and intellectual property rights to the process of
      sequestration of carbon dioxide by iron fertilization of the oceans,
      conceptualized and developed by *Planktos,
      Inc.* There
      are contingencies to the completion of this acquisition; namely, the prove-out
      of the process and its commercial feasibility. While we are confident, we cannot
      stress to emphatically that intentions are not outcomes, and feasibility has
      yet
      to be demonstrated. While previously filed attachments mentioned above describe
      the science the concept, a plain-English introduction is desirable.




Sequestration
      of Carbon Dioxide





To
      “sequester” means to store or put away. Sequestration of Carbon Dioxide
      (“CO 2” )
      is
      understood to mean the removal of CO 2 from the
      atmosphere, and placement of it into a stable storage medium. The simplest
      and
      most natural example of such sequestration is performed by plants absorbing
      CO 2 ,
      storing
      the Carbon while releasing O 2 into the
      atmosphere. It is important to maintain perspective that “forest of the sea”
      absorb more than 80% of the CO 2 the
      world produces. It follows that oceanic plants produce a great share of the
      O 2 that
      oceanic, land and real organisms breath.


***Page
          - 3***





Plankton





Plankton
      in the oceans of the world are the bottom of the world-wide food chain. The
      reduction of plankton affects the aquatic creatures that feed on them, and
      that
      affects other creatures up the food chain progressively. We observe that
      plankton has been reduced by about 26% in the North Pacific and 15% in the
      North
      Atlantic over the past 20 years.





*Diatom
      Corporation* 's
      concept is a method of replenishment and re-invigoration of the oceanic
      plankton, world-wide. The rights to market this concept has been acquired from *Plantos,
      Inc.* it may
      be referred to as the Planktos Program.





Plankton
      produces oxygen (“O 2” )
      and
      absorbs carbon. It grabs the carbon atom from CO 2 resulting in the release of O 2 .
      It is
      one of the main sources of oxygen in the atmosphere. The substantial reduction
      of plankton would affect the amount O 2 .





Historically,
      nature's method for carbon sequestered by phytoplankton (“oceanic plants”)
      utilizes iron micronutrient which find their way into fresh water runoff from
      land and dust, principally dust blown by winds from deserts areas. The
      phytoplankton grabs an iron atom, which allows the plant to remove
      CO 2 more
      efficiently through the common process of photosynthesis. The results are carbon
      compounds by which the plant feeds itself, and also free O 2 .





Coral
      reefs are known to be shrinking, and some scientists believe that they will
      be
      gone in 35 years. Coral reefs are known to be rich with sea life of great
      variety and beauty. Corals are animals and not plants. They suffer from
      increased acidity of the oceans due to increased O 2 producing more caboloic acid.





*Diatom
      Corporation* 's
      concept is not only a method of replenishment and re-invigoration of the oceanic
      plankton and fish stocks, world-wide, but also a method of reducing atmospheric
      CO 2 and
      releasing atmospheric O 2 into the
      ocean and the atmosphere as well. The method is the fertilization of the oceans
      with iron.





Iron
      Fertilization of the Oceans





*Diatom
      Corporation* proposes
      to sequester multimillion tonnes (i.e., metric tons) of CO 2 by iron
      fertilization of the oceans. One tonne of iron ore will trigger phytoplankton
      to
      absorb from 10,000 to 100,000 tonnes of CO 2 from the
      ocean. *Planktos,
      Inc.* has
      developed, and *Diatom* has
      secured a unique technology/program (“Iron-Fertilization” of the oceans) for the
      sequestration of CO 2 .
      The
      methods of Iron Fertilization will be discussed in more detail in future
      reports.








Commercialization





The
      concept is to commercialize its iron fertilization technology, and to make
      money
      doing it. The intention is to achieve substantial profitability by participation
      with the mechanisms of the *Kyoto
      Accords* (“Kyoto”). Although the United States and Australia, among the developed nations
      of the world, have not joined the *Kyoto* ,
      most
      other nations have done so, and the treaty is in effect as of February 16,
      2005.
      Under Kyoto, a market system is created for the trading of certain “credits” for
      CO 2 reducers. Accordingly, the *Diatom* concept
      of sequestration by Iron-Fertilization is capable of earning such marketable
      credits and generating income as profit-incentive for environmental improvement,
      as well as looking forward to substantial profitability and return on
      investment.





The
      European CO 2 market
      came to life in January 2005. In its first six months of activity,
      CO 2 -equivalent
      trading reached and exceeded 80 million tonnes. The price per tonne has hit
      a
      high of US $37.00,
      with an average about $25.00. An equivalent open market is getting underway
      in
      Asia. The total size of the market is conservatively predicted to approach
      $5
      billion per year. Annual sales by 2010 are commonly projected to be near $100
      billion. On August 7, 2005, London's Sunday Time envisioned a volume of $55
      billion for Europe alone.





The
      rapid
      growth of this market has inspired the entry of participants in providing
      liquidity, trade exchanges and financing. The major institutions are
      summarized:





Call
                Sign
            Name
            LocationECX
            European
                Climate Exchange
            AmsterdamEEX
            European
                Energy Exchange
            LeipzigEXAA
            Energy
                Exchange Austria
            AustriaNord
                Pool
            Nordic
                Power Exchange
            OsloPowernext
            Powernext
            ParisCCX
            Chicago
                Climate Exchange
            ChicagoCCFE
            Chicago
                Climate Futures Exchange
            Chicago




Beyond
      exchanges and trading floors, there are now many private dealers and market
      players, providing direct trades. There are now a significant number of
      investment funds established for the sole purpose of investing CO 2 credits.
      The largest are mentioned and summarized, as of six months of market trading
      in
      such credits.





Name
            Size
                (Millions)World
                Bank PCF
            $
                180World
                Bank CDCF
            $
                120World
                Bank BF
            $
                100World
                Bank Netherlands
            $
                180World
                Bank Italian
            $
                80KFW
                Carbon Fund
            Euro$
                50SICLIP
                2002-2012
            SEK
                200Flemish
                Government JI/CDM
            Euro$
                70Japan
                Carbon Finance, Ltd.
            $
                141.5European
                Carbon Fund
            Euro$
                105




The
      Remainder of this Page is Intentionally left Blank


***Page
          - 4***




Revenue
      Generation and Cost.





The *Planktos* program,
      to be marketed by *Diatom* ,
      requires iron dust, obtainable from natural iron ore deposits. The process
      triggers plankton blooms which absorb carbon, feed fish, buffer acidity,
      generate oxygen and help restore the seas and climate to balance geophysical
      environmental health. It is not the only answer to environmental restoration,
      but it is the one must immediately available to help. More than seven
      international “proof of concept” scientific expeditions have now tested this
      technique in small-scale open sea experiments and documented the effects. The
      process has already been tested successfully in at least ten countries, in
      dozens of separate locations, including Japan, Germany and Canada.





Before
      the *Planktos* program
      can be marketed by *Diatom* ,
      it must
      be proved-out. The current science suggests that at least 30% of the carbon
      captured by these plankton blooms sinks deep enough into the ocean to be
      verified as sequestered out of the atmosphere. Proof required is not merely
      that
      the science is good, but includes a careful evaluation of the actual cost of
      fertilizing, evaluated as against the revenues which such operations generate.
      Accordingly, in coming months, tests will by conducted by *Planktos* to
      provide more reliable information based on experience. The proof required is
      not
      the proof of science, but the proof of commercial feasibility.





A
      cautionary statement is appropriate. The science may work as expected, but
      the
      economics may fail to attractive. Other business and economic factors may
      prevent the kind of business success the parties intend. At this stage there
      can
      be no assurance that the specific Planktos Program can be successfully marketed
      by *Diatom.*






Item
      3. Defaults on Senior Securities.




**PART
      II: Other Information**





**Item
      4. Submission of Matters to Vote of Security Holders.** On
      or
      about July 8, 2005, the Board of Directors and a Majority of Shareholders
      resolved prospectively to change the name of the Corporation to *Diatom
      Corporation.* As of
      the date of this Report that change has been effected. There has been no change
      of control of this Issuer.





**Item
      5. Other Information.**





**(** **d** **)
      Officers and Directors** **.** Our
      previous Sole Officer/Director, J. Dan Sifford, has appointed two of *Planktos,
      Inc.'s* personnel to *Diatom's* Board of
      Directors.





The
      first
      is Russ
      George ,
      who is
      president and chief scientist of *Planktos,
      Inc.* and also
      our new president and chief executive officer. Mr. George has worked in science,
      especially environmental and energy science, for the past 30 years, specializing
      in technology transfer of academic discoveries into practical applications.
      He
      has worked as both a professional manager and businessman in both the United
      States and Canada, and managed projects of large scale reforestation,
      development of ocean fisheries, and aquaculture. He has been environmental
      manager of major development projects including multi-billion dollar resource
      development in Northern Canada.





The
      second is Tobey
      Thatcher ,
      another
      of *Planktos
      Inc.'s* scientific personnel, specifically its Project Engineer. Mr. Thatcher earned
      his
      Master's degree in applied science and bachelor's mechanical engineering from
      the University of Victoria in British Columbia. He brings critical experience
      and expertise in the fields of computer aided design, fluid dynamics, energy
      systems, numerical computation and electrochemistry. His previous work has
      been
      engineering technology for energy and emissions reductions in mining, natural
      gas and automotive industries. This work included vehicle emissions research
      with Environment Canada, cryogenic gas purification and
      hydrometallurgy.





The
      Remainder of this Page is Intentionally left Blank


***Page
          - 5***





**(** **e** **)
      Scientific Advisory Board** **.** We
      enjoy
      the consultation with the following persons who constitute our Scientific
      Advisory Board.





Dr.
      C.S.
      Wong, Canadian
      Department of Fisheries and Oceans, Team Leader, Climate Chemistry/Center for
      Ocean Climate Chemistry. Dr. Wong known for several studies, including
“O 2 ,
      Climate
      and the Oceans”; “Climate Change and Inter-annual Oceanic Variability”; “Tracers
      and Ocean Circulation”; and “Iron Fertilization Experiment”, an international
      sub-arctic experiment to study iron fertilization and removal of CO 2 ,
      conducted in the sub-arctic Pacific.





Dr.
      Victor Smetacek, Wegner
      Institute, Bremerhaven Germany. Professor Smetacek, the eighteenth recipient
      of
      the A.G.
      Hunstman Award ,
      is one
      of the world's leading biological oceanographers. His research interests range
      over the ecology and natural history of the microflora and microfauna in shallow
      water ecosystems, the pelagic ecology of the southern ocean, and biogeochemical
      processes, especially the vertical flux of particles. He has worked in spectrum
      of oceanographic regimes from the costal waters of northern Europe to the
      deep-sea ecosystems of the Antarctic. He is especially known for his ability
      to
      synthesize information from diverse fields to draw conclusion about the
      structure and function of the great biogeochemical cycles of the
      ocean.





Prof.
      Tony Michaels, University of Southern California, Director Wrigley Marine Institute for
      Environmental Studies. Dr. Michaels is a biological oceanographer with research
      interests focused on the effects of biological communities on nutrient cycling
      in the open ocean. Through the study of ocean biogeochemistry, Dr. Michaels
      has
      looked at how the cycling of elements occurs and which biological communities
      play a role in the cycling of different elements. Before becoming director
      of
      the Wrigley Institute, he was research director at the Bermuda Biological
      Station for Research.





Prof.
      Dave Karl, University of Hawaii, the twenty-fourth recipient of the A.G.
      Hunstman Award is a
      biological oceanographer who brings a deep understanding of to biochemistry,
      microbiology and genomics to the study of ocean ecosystems and global processes.
      He has played a leading role in the development of innovative methods for marine
      microbiology and nutrient chemistry. he has examined in detail the
      micorbially-mediated transformations and physical supply mechanisms of major
      plant nutrients in the ocean. His work has revealed the existence and importance
      of new classes of organisms in the sea, notably the marine archaea found in
      the
      mesopelagic region. He was the leader of a ground-breaking study of Antarctic
      marine ecosystem processes, and currently leads the Pacific Joint Global Ocean
      Flux Study (JG0FS) program which is yielding significant new insights into
      understanding the global carbon cycle and global warming. He has spearheaded
      efforts to describe how variability in climate associated with El Niño and other
      large-scale phenomena has led to the fundamental changes in the ecosystem of
      the
      central Pacific Ocean. He has also studied microbial processes in a number
      of
      extreme environments including the Black Sea, Lake Vostok (Antarctica) and
      deep-sea hydrothermal vents. Dr. Karl has led a large number of productive
      research teams comprised of collaborators, staff and especially students, and
      has played an important role in training the next generation of scientists.
      His
      research output has been outstanding and forever changed scientific
      understanding of life in the sea.








The
      Remainder of this Page is Intentionally left Blank


***Page
          - 6***





**(** **f** **)
      Security Ownership of Affiliates, etc.** **.**





Name
                and Address of Officer/Director
            Share
              Ownership
            %Russ
                George
              1181
                Chess Drive Suite H
              Foster
                City CA 94404
            0
            0.00Tobey
                Thatcher
              1181
                Chess Drive Suite H
              Foster
                City CA 94404
            0
            0.00J.
                Dan Sifford
              668
                North Coast Highway #261
              Laguna
                Beach CA 92651
            4,050,000
            7.91Officers
                and Directors as a Group
            4,050,000
            7.91Gabriel
                Sameniego
              Ave
                Ricardo J. Alfaro
              Sun
                Tower Mall 59
              Panama
                City, Panama
            21,000,000
            40.99Other
                Affiliates
            21,000,000
            40.99All
                Affiliates
            25,050,000
            48.90Total
                Shares Issued and Outstanding
            51,225,892
            100.00Less
                All Affiliates
            (25,050,000)
            -48.90Indicated
                Non-Affiliate Ownership
            25,175,892
            49.15









The
      Remainder of this Page is Intentionally left Blank


***Page
          - 7***





**(** **g** **)
      Relationships and Transactions** **.**





Russ
      George is also president of *Planktos,
      Inc.* ,
      a
      California corporation, which is a wholly-owned subsidiary of *Solar
      Industries Limited* ,
      a
      Nevada corporation. It follows that both *Solar* and *Planktos* are
      affiliates of *Diatom
      Corporation* ,
      this
      Registrant. Notwithstanding these relationships, control of this
      Registrant/Issuer has not passed to *Solar
      Energy Limited* .
      The
      transaction between *Diatom* and *Solar/Planktos* is in a
      prove-out period, with the result that current interim arrangements are
      tentative and subject to revision or cancellation, should the technology and
      marketing concept fail to prove-out.





We
      previously reported as subsequent event, in our previous quarterly filing,
      the
      cancellation of 47,000,000 affiliate shares, on August 27, 2005. There has
      been
      no change of control of this Issuer, as further disclosed:


Shareholder
            Shares
                Previously
              Owned
            Shares
              Cancelled
            Shares
              Remaining
            %
              of
                new
              TotalJ.
                Dan Sifford
            22,050,000
            18,000,000
            4,050,000.00
            8.06Gabriel
                Sameniego
            50,000,000
            29,000,000
            21,000,000.00
            41.81Total
                Two Affiliates
            72,050,000
            47,000,000.00
            25,050,000.00
            49.87Total
                Issued and Outstanding
            97,225,892
            47,000,000
            50,225,892.00
            100.00







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





**(a)
      Exhibits incorporated by reference from our Annual Report on Form 10-KSB, for
      the year ended December 31, 2005.**





(3.1) Articles
      of Incorporation ;





(3.2) By-Laws ,
      incorporated herein by this reference.





**(b)
      Exhibits incorporated by reference from our two previous Quarterly Reports,
      on
      Form 10-QSB and 10-QSB/A and 10-QSB/A2.**





(10.1)IRON-FERTILIZATION
                PROVE-OUT AND PURCHASE AGREEMENT


dated
      August 17, 2005.





**(c)
      Attachments to this Report.**





(31)
      Section 302 Certification.





(32)
      Certification Pursuant TO 18 USC Section 1350


***Page
          - 8***





**SIGNATURES**








Pursuant
      to the requirements of the Securities Exchange Act of 1934, this Form 10-QSB
      Report for the Quarter, three months and nine months, ended September 30, 2005
      has been signed below by the following person on behalf of the Registrant and
      in
      the capacity and on the date indicated.











Dated:
      November 3, 2005




***Diatom
      Corporation.***








by






/s/Russ
                George
            
            /s/Tobey
                Thatcher
            
            /s/J.
                Dan SiffordRuss
                George
              Director/President
            
            Tobey
                Thatcher
              Director/Secretary
            
            J.
                Dan Sifford
              Director/Previous
                Sole Officer/Director




***Page
          - 9***








**Exhibit
      31**





**Section
      302 Certification**









***Page
          - 10***





CERTIFICATIONS
      PURSUANT TO SECTION 302




I, Russ
                George, President/Director, certify
                that:




1.
      I have
      reviewed this quarterly report on Form 10-QSB of September 30, 2005;




2.
          Based
          on my knowledge, this annual report does not contain any untrue statement
          of a
          material fact or omit to state a material fact necessary to make the statements
          made, in light of the circumstances under which such statements were made,
          not
          misleading with respect to the period covered by this report;
  3.
          Based
          on my knowledge, this report does not contain any untrue statement of a
          material
          fact or omit to state a material fact necessary to make the statements
          made, in
          the light of circumstances under which such statements were made, nor misleading
          with respect to the period covered by this report;
  4.
          The
          small business issuer's other certifying officers officer(s) and I are
          responsible for establishing and maintaining disclosure controls and procedures
          [as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)] for the small
          business issuer and have:
  (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
  5.
          The
          small business issuer's other certifying officer(s) and I have disclosed,
          based
          on our most recent evaluation of internal control over financial reporting,
          to
          the small business issuer's auditors and the audit committee of the small
          business issuer's auditors and the audit committee of small business issuer's
          board of directors (or persons performing the equivalent functions):
  (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.





Dated:
      November 3, 2005




/s/Russ
          George
 Russ
          George
 president/director




***Page
          - 11***


CERTIFICATIONS
        PURSUANT TO SECTION 302
  I,
                  Tobey Thatcher, Secretary/Director, certify
                  that:
  1.
        I have
        reviewed this quarterly report on Form 10-QSB of September 30, 2005;
  2.
          Based
          on my knowledge, this annual report does not contain any untrue statement
          of a
          material fact or omit to state a material fact necessary to make the statements
          made, in light of the circumstances under which such statements were made,
          not
          misleading with respect to the period covered by this report;
  3.
          Based
          on my knowledge, this report does not contain any untrue statement of a
          material
          fact or omit to state a material fact necessary to make the statements
          made, in
          the light of circumstances under which such statements were made, nor misleading
          with respect to the period covered by this report;
  4.
          The
          small business issuer's other certifying officers officer(s) and I are
          responsible for establishing and maintaining disclosure controls and procedures
          [as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)] for the small
          business issuer and have:
  (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
  5.
          The
          small business issuer's other certifying officer(s) and I have disclosed,
          based
          on our most recent evaluation of internal control over financial reporting,
          to
          the small business issuer's auditors and the audit committee of the small
          business issuer's auditors and the audit committee of small business issuer's
          board of directors (or persons performing the equivalent functions):
  (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.
 
 
 Dated:
        November 3, 2005


/s/Tobey
      Thatcher Tobey
      Thatcher


Secretary/Director




***Page
          - 12***


CERTIFICATIONS
        PURSUANT TO SECTION 302
  I,
                  J. Dan Sifford, former Sole Officer/Director certify
                  that:
  1.
        I have
        reviewed this quarterly report on Form 10-QSB of September 30, 2005;
  2.
          Based
          on my knowledge, this annual report does not contain any untrue statement
          of a
          material fact or omit to state a material fact necessary to make the statements
          made, in light of the circumstances under which such statements were made,
          not
          misleading with respect to the period covered by this report;
  3.
          Based
          on my knowledge, this report does not contain any untrue statement of a
          material
          fact or omit to state a material fact necessary to make the statements
          made, in
          the light of circumstances under which such statements were made, nor misleading
          with respect to the period covered by this report;
  4.
          The
          small business issuer's other certifying officers officer(s) and I are
          responsible for establishing and maintaining disclosure controls and procedures
          [as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)] for the small
          business issuer and have:
  (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
  5.
          The
          small business issuer's other certifying officer(s) and I have disclosed,
          based
          on our most recent evaluation of internal control over financial reporting,
          to
          the small business issuer's auditors and the audit committee of the small
          business issuer's auditors and the audit committee of small business issuer's
          board of directors (or persons performing the equivalent functions):
  (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.
 
 Dated:
        November 3, 2005
 /s/J.
        Dan Sifford


J.
      Dan Sifford


former
      Sole Officer/Director




***Page
          - 13***








**Exhibit
      32**





**CERTIFICATION
      PURSUANT TO 18 USC SECTION 1350**








***Page
          - 14***


**CERTIFICATION
        PURSUANT TO 18 U.S.C. SECTION 1350,**
 **AS
        ADOPTED PURSUANT TO SECTION 906 OF THE**
 **SARBANES-OXLEY
        ACT OF 2002**
  In
        connection with the Quarterly Report of *Diatom
        Corporation* ,
        a
        Nevada corporation (the "Company"), on Form 10-QSB for the quarter ended
        September 30, 2005 as filed with the Securities and Exchange Commission (the
        "Report"), I, Russ
        George, President/Director of
        the Company, certify, pursuant to 906 of the Sarbanes-Oxley Act of 2002 (18
        U.S.C. 1350), that to my knowledge:
  (1)
        The
        Report fully complies with the requirements of section 13(a) or 15(d) of the
        Securities Exchange Act of 1934; and
  (2)
        The
        information contained in the Report fairly presents, in all material respects,
        the financial condition and results of operations of the Company.
  Dated:
        November 3, 2005




/s/Russ
        George
 Russ
        George
 president/director




***Page
          - 15***




**CERTIFICATION
        PURSUANT TO 18 U.S.C. SECTION 1350,**
 **AS
        ADOPTED PURSUANT TO SECTION 906 OF THE**
 **SARBANES-OXLEY
        ACT OF 2002**
  In
        connection with the Quarterly Report of *Diatom
        Corporation* ,
        a
        Nevada corporation (the "Company"), on Form 10-QSB for the quarter ended
        September 30, 2005 as filed with the Securities and Exchange Commission (the
        "Report"), I, Tobey
        Thatcher, Secretary/Director of
        the Company, certify, pursuant to 906 of the Sarbanes-Oxley Act of 2002 (18
        U.S.C. 1350), that to my knowledge:
  (1)
        The
        Report fully complies with the requirements of section 13(a) or 15(d) of the
        Securities Exchange Act of 1934; and
  (2)
        The
        information contained in the Report fairly presents, in all material respects,
        the financial condition and results of operations of the Company.
  Dated:
        November 3, 2005




/s/Tobey
        Thatcher Tobey
        Thatcher
 Secretary/Director





***Page
          - 16***




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


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


**SARBANES-OXLEY
      ACT OF 2002**




In
      connection with the Quarterly Report of *Diatom
      Corporation* ,
      a
      Nevada corporation (the "Company"), on Form 10-QSB for the quarter ended
      September 30, 2005 as filed with the Securities and Exchange Commission (the
      "Report"), I, J.
      Dan
      Sifford former
      Sole Officer/Director of the Company, certify, pursuant to 906 of the
      Sarbanes-Oxley Act of 2002 (18 U.S.C. 1350), that to my knowledge:




(1)
      The
      Report fully complies with the requirements of section 13(a) or 15(d) of the
      Securities Exchange Act of 1934; and




(2)
      The
      information contained in the Report fairly presents, in all material respects,
      the financial condition and results of operations of the Company.




Dated:
      November 3, 2005


/s/J.
        Dan Sifford
 J.
        Dan Sifford
 former
        Sole Officer/Director




***Page
          - 17***




**Diatom
        Corporation**
 (Formerly
        GYK Ventures, Inc.)
 
 Financial
        Statements
 
 September
        30, 2005
 
 
 ***Page
            - 18***
 
 **Diatom
            Corporation**
 (Formerly
            GYK Ventures, Inc.)
 (a
          Development Stage Company)
 Balance
          Sheets
  **ASSETS**September
                    30,
                
                
                December
                    31,2005
                
                
                2004(Unaudited)Current
                    AssetsInvestment
                    in Planktos
                
                
                250,000
                
                
                -Total
                    Assets
                
                $
                250,000
                
                $
                -**LIABILITIES
                    AND STOCKHOLDERS' EQUITY**Current
                    LiabilitiesAccounts
                    Payable
                
                $
                -
                
                $
                -Accounts
                    Payable - related party
                
                
                -
                
                
                -Notes
                    Payable - Related Party
                
                
                72,280
                
                
                285,499Total
                    Current Liabilities
                
                
                72,280
                
                
                285,499Total
                    Liabilities
                
                
                72,280
                
                
                285,499Stockholders'
                    EquityCommon
                    Stock, Authorized 100,000,000 Shares of $.001 Par Value,51,226,686
                    and 44,751,686 shares issued and outstanding respectively
                
                
                51,226
                
                
                44,752Additional
                    Paid in Capital
                
                
                2,838,914
                
                
                1,598,378Accumulated
                    Deficit
                
                
                (2,712,419
                )
                
                (1,928,629
                )Total
                    Stockholders' Equity
                
                
                177,720
                
                
                (285,499
                )Total
                    Liabilities and Stockholders' Equity
                
                $
                250,000
                
                $
                -
 
 
  ***Page
            - 19***
  **Diatom
          Corporation**
 (formerly
          GYK Ventures, Inc.)
 (a
          Development Stage Company)
 Statements
          of Operations
 (Unaudited)
  For
                    the nine
                
                
                For
                    the nine
                
                
                For
                    the three
                
                
                For
                    the three
                
                
                From
                    Inceptionmonths
                    ended
                
                
                months
                    ended
                
                
                months
                    ended
                
                
                months
                    ended
                
                
                on
                    December 10, 1998September
                    30,
                
                
                September
                    30,
                
                
                September
                    30,
                
                
                September
                    30,
                
                
                through
                    Sept. 30,2005
                
                
                2004
                
                
                2005
                
                
                2004
                
                
                2005Revenues
                
                $
                -
                
                $
                -
                
                $
                -
                
                $
                -
                
                $
                -Operating
                    ExpensesGeneral
                    & Administrative
                
                
                783,790
                
                
                45,332
                
                
                21,354
                
                
                6,997
                
                
                2,709,560Total
                    Operating Expenses
                
                
                783,790
                
                
                45,332
                
                
                21,354
                
                
                6,997
                
                
                2,709,560Operating
                    Income (Loss)
                
                
                (783,790
                )
                
                (45,332
                )
                
                (21,354
                )
                
                (6,997
                )
                
                (2,709,560
                )(Loss)
                    from Investment
                
                
                -
                
                
                -
                
                
                -
                
                
                -
                
                
                (12,108
                )Gain
                    on Settlement of debt
                
                
                -
                
                
                -
                
                
                -
                
                
                -
                
                
                9,249Net
                    (loss) from operations
                
                
                (783,790
                )
                
                (45,332
                )
                
                (21,354
                )
                
                (6,997
                )
                
                (2,712,419
                )Other
                    Income (Expense)Miscellaneous
                    Income
                
                
                -
                
                
                -
                
                
                -
                
                
                -
                
                
                -Interest
                    Expense
                
                
                -
                
                
                -
                
                
                -
                
                
                -
                
                
                -Total
                    Other Income (Expense)
                
                
                -
                
                
                -
                
                
                -
                
                
                -
                
                
                -Net
                    Income (Loss)
                
                $
                (783,790
                )
                $
                (45,332
                )
                $
                (21,354
                )
                $
                (6,997
                )
                $
                (2,712,419
                )Net
                    Income (Loss) Per Share
                
                $
                (0.01
                )
                $
                (0.00
                )
                $
                (0.00
                )
                $
                (0.00
                )
                $
                (0.13
                )Weighted
                    Average Shares Outstanding
                
                
                61,321,407
                
                
                44,751,686
                
                
                80,801,980
                
                
                44,751,686
                
                
                21,048,957
    ***Page
            - 20***
  **Diatom
          Corporation**
 (formerly
          GYK Ventures, Inc.)
 (a
          Development Stage Company)
 Statements
          of Cash Flows
 (Unaudited)
  For
                    the nine Months Ended
                
                From
                    InceptionSeptember
                    30,
                
                
                on
                    December 10, 1998Through
                    Sept. 30,2005
                
                
                2004
                
                
                2005Cash
                    Flows from Operating ActivitiesNet
                    Income (Loss)
                
                $
                (783,790
                )
                $
                (45,332
                )
                $
                (2,712,419
                )Adjustments
                    to Reconcile Net Loss to Net CashProvided
                    by Operations:Loss
                    on sale of securities
                
                
                -
                
                
                -
                
                
                12,108Stock
                    Issued for Services
                
                
                997,010
                
                
                245
                
                
                2,478,010Loss
                    on settlement of notes receivable
                
                
                -
                
                
                -
                
                
                (9,249
                )Change
                    in Assets and Liabilities
                
                
                -
                
                
                -
                
                
                245Increase
                    (Decrease) in Accounts Payable and Accrued Expenses
                
                
                (213,220
                )
                
                45,087
                
                
                (7,875
                )Net
                    Cash Provided(Used) by Operating Activities
                
                
                -
                
                
                -
                
                
                (239,180
                )Cash
                    Flows from Investing ActivitiesPayment
                    for notes receivable
                
                
                
                
                
                -
                
                
                (3,351
                )Cash
                    paid for investments
                
                
                (250,000
                )
                
                -
                
                
                (249,508
                )Net
                    Cash Provided (Used) by Investing Activities
                
                
                (250,000
                )
                
                -
                
                
                (252,859
                )Cash
                    Flows from Financing ActivitiesCapital
                    contribution
                
                
                -
                
                
                -
                
                
                1,400Issued
                    common stock for cash
                
                
                250,000
                
                
                -
                
                
                287,800Proceeds
                    from officer
                
                
                -
                
                
                -
                
                
                201,839Proceeds
                    from subscription receivable
                
                
                -
                
                
                -
                
                
                1,000Net
                    Cash Provided(Used) by Financing Activities
                
                
                250,000
                
                
                -
                
                
                492,039Increase
                    (Decrease) in Cash
                
                
                -
                
                
                -
                
                
                -Cash
                    and Cash Equivalents at Beginning of Period
                
                
                -
                
                
                -
                
                
                -Cash
                    and Cash Equivalents at End of Period
                
                
                -
                
                
                -
                
                $
                -Cash
                    Paid For:Interest
                
                $
                -
                
                $
                -
                
                $
                -Income
                    Taxes
                
                
                
                
                $$
                -
                
                $
                -NonCash
                    Activities:Stock
                    issued for services
                
                $
                997,010.00
                
                $
                245.00
                
                $
                2,478,010
  
 ***Page
            - 21***
  **Diatom
        Corporation**
 (Formerly
        GYK Ventures, Inc.)
 Notes
        to the Financial Statements
 September
        30, 2005
 
 
 
 GENERAL
 
 Diatom
        Corporation (formerly GYK Ventures, Inc.) (the Company) has elected to omit
        substantially all footnotes to the financial statements for the nine months
        ended September 30, 2005 since there have been no material changes (other
        than
        indicated in note one) to the information previously reported by the Company
        in
        their Annual Report filed on Form 10-KSB for the fiscal year ended December
        31,
        2004.
 
 UNAUDITED
        INFORMATION
 
 The
        information furnished herein was taken from the books and records of the
        Company
        without audit. However, such information reflects all adjustments which are,
        in
        the opinion of management, necessary to properly reflect the results of the
        interim period presented. The information presented is not necessarily
        indicative of the results from operations expected for the full fiscal
        year.
 
 NOTE
        #1 INVESTMENT ACTIVITIES
 
 On
        July
        5,2005 the company sold 1,000,000 shares of common stock to Forbes Limited
        for
        cash of $250,000. This cash was then paid to Planktos, Inc. In return for
        the
        cash payment Diatom has world marketing and distribution license/rights,
        all
        intellectual property rights including new patents for this technology, and
        services and availability of Planktos’ officers/directors for the implementing
        of the iron-fertilization program. Planktos, Inc. holds the patent to a process
        called Iron-Fertilization that stimulates the growth of plankton. The plankton
        will in turn absorb carbon dioxide from the atmosphere helping to clean our
        air.
        By doing this Planktos Inc. is attempting to register with government agencies
        for CER credits (Carbon Emission Reduction credits) that can be sold to
        industrial manufacturing for the offset of their carbon dioxide emissions.
        CER’s
        are projected to be a billion dollar industry. The prove out is to get evidence
        that can be shown to government agencies that the Iron - Fertilization works
        and
        thus Planktos, Inc. would earn CER’s that it could market to industry that need
        CER’s to off set carbon emissions. The agreement gives Diatom 25% of the Net
        Sales for this venture until $967,500 of cost covered by Planktos is paid
        back,
        at such time Diatom will receive 75% of net sales from this venture.
 
 Diatom
        is
        also committed for additional funds for the prove-out costs of the
        iron-fertilization process in the amount of $72,500, making Diatoms total
        contribution at the completion of prove-out $322,500. There were conditions
        to
        the agreement which are: in 45 days from August 17,2005, Planktos, Inc. needs
        to
        have an approved business plan and budget, identify a bona fide buyer for
        the
        purchase of CER’s and other marketable sequestering credits, and identification
        of a qualified engineering firm’s opinion as to how to sequester, certify,
        register, and transfer sequestering credits, the fees, forms, terms and
        time-line involved in the process outlined or contemplated in Planktos’ Business
        Plan. If these three conditions are not met then the investment by Diatom
        is due
        back to them in 90 days. The company has changed the 45-day requirement to
        137
        days to complete the three conditions. The business plan has been completed
        and
        the other two are in process. Diatoms’ management is comfortable with the
        progress that Planktos, Inc. is making.
 
 ***Page
            - 22***