<HTML>
<HEAD>
   <TITLE>bcec8k120106.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing</TITLE>
</HEAD>

<BODY bgcolor="#ffffff">

<!--$$/page=-->
<A name="page_1"></A>
<P align=left><FONT face="TimesNewRoman,Times New Roman,Times,serif"></FONT>&nbsp;</P>
<P align=left>&nbsp;</P>
<P align=left><FONT face="TimesNewRoman,Times New Roman,Times,serif">====================================================================================================</FONT></P>
<P align=center><B><FONT face="TimesNewRoman,Bold,Times New Roman,Times,serif">UNITED STATES</FONT></B><BR>
<B><FONT face="TimesNewRoman,Bold,Times New Roman,Times,serif">SECURITIES AND EXCHANGE COMMISSION</FONT></B><BR>
<B><FONT face="TimesNewRoman,Bold,Times New Roman,Times,serif">Washington, D.C. 20549</FONT></B><BR>
<FONT face="TimesNewRoman,Times New Roman,Times,serif">_________________________</FONT><BR>
<B><FONT face="TimesNewRoman,Bold,Times New Roman,Times,serif">FORM 8-K</FONT></B><BR>
<B><FONT face="TimesNewRoman,Bold,Times New Roman,Times,serif">CURRENT REPORT</FONT></B><BR>
<B><FONT face="TimesNewRoman,Bold,Times New Roman,Times,serif">Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</FONT></B></P>
<P align=center><FONT face="TimesNewRoman,Times New Roman,Times,serif">Date of Report </FONT><BR>
<FONT face="TimesNewRoman,Times New Roman,Times,serif">(Date of earliest event reported)</FONT><BR>
<B><FONT face="TimesNewRoman,Bold,Times New Roman,Times,serif">December 1, 2006</FONT></B></P>
<P align=center><B><FONT face="TimesNewRoman,Bold,Times New Roman,Times,serif" size=4>BIG CAT ENERGY CORPORATION</FONT></B><BR>
<FONT face="TimesNewRoman,Times New Roman,Times,serif">(Exact name of registrant as specified in its charter)</FONT></P>
<DIV align=center>
<TABLE cellSpacing=0 cellPadding=0 border=0>
<TR vAlign=bottom>
     <TD noWrap align=center width="47%"><B><FONT face="TimesNewRoman,Bold,Times New Roman,Times,serif">NEVADA</FONT></B>&nbsp; </TD>
     <TD noWrap align=center width="29%"><B><FONT face="TimesNewRoman,Bold,Times New Roman,Times,serif">000-49870</FONT></B>&nbsp; </TD>
     <TD noWrap align=center width="22%"><B><FONT face="TimesNewRoman,Bold,Times New Roman,Times,serif">61-1500382</FONT></B>&nbsp; </TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=center width="47%"><FONT face="TimesNewRoman,Times New Roman,Times,serif">(State or other jurisdiction of incorporation)</FONT>&nbsp; </TD>
     <TD noWrap align=center width="29%"><FONT face="TimesNewRoman,Times New Roman,Times,serif">(Commission File No.)</FONT>&nbsp; </TD>
     <TD noWrap align=center width="22%"><FONT face="TimesNewRoman,Times New Roman,Times,serif">(IRS Employer ID)</FONT>&nbsp; </TD></TR></TABLE></DIV><BR>
<P align=center><B><FONT face="TimesNewRoman,Bold,Times New Roman,Times,serif">201 W. Lakeway</FONT></B><BR>
<B><FONT face="TimesNewRoman,Bold,Times New Roman,Times,serif">Suite 1100</FONT></B><BR>
<B><FONT face="TimesNewRoman,Bold,Times New Roman,Times,serif">Gillette, Wyoming 82718</FONT></B><BR>
<FONT face="TimesNewRoman,Times New Roman,Times,serif">(Address of principal executive offices and Zip Code)</FONT><BR>
<BR>
<B><FONT face="TimesNewRoman,Bold,Times New Roman,Times,serif">(307) 685-3122</FONT></B><BR>
<FONT face="TimesNewRoman,Times New Roman,Times,serif">(Registrant's telephone number, including area code)</FONT></P>
<P align=left><FONT face="TimesNewRoman,Times New Roman,Times,serif">Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the </FONT><FONT face="TimesNewRoman,Times New Roman,Times,serif">filing obligation of the registrant under any of the following provisions (see General Instruction A.2. </FONT><FONT face="TimesNewRoman,Times New Roman,Times,serif">below):</FONT></P>
<TABLE style="WIDTH: 768px; HEIGHT: 128px" cellSpacing=0 cellPadding=0 border=0>
<TR vAlign=bottom>
     <TD noWrap align=left width="5%"><FONT face="TimesNewRoman,Times New Roman,Times,serif">[ ]</FONT>&nbsp; </TD>
     <TD noWrap align=left width="94%"><FONT face="TimesNewRoman,Times New Roman,Times,serif">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</FONT>&nbsp; </TD></TR>
<TR>
     <TD noWrap align=left width="5%" background="">&nbsp;</TD>
     <TD noWrap align=left width="94%" background=""></TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left width="5%"><FONT face="TimesNewRoman,Times New Roman,Times,serif">[ ]</FONT>&nbsp; </TD>
     <TD noWrap align=left width="94%"><FONT face="TimesNewRoman,Times New Roman,Times,serif">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</FONT>&nbsp; </TD></TR>
<TR>
     <TD noWrap align=left width="5%" background="">&nbsp;</TD>
     <TD noWrap align=left width="94%" background=""></TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left width="5%"><FONT face="TimesNewRoman,Times New Roman,Times,serif">[ ]</FONT>&nbsp; </TD>
     <TD noWrap align=left width="94%"><FONT face="TimesNewRoman,Times New Roman,Times,serif">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR</FONT>&nbsp; </TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left width="5%">&nbsp; </TD>
     <TD noWrap align=left width="94%"><FONT face="TimesNewRoman,Times New Roman,Times,serif">240.14d-2(b))</FONT>&nbsp; </TD></TR>
<TR>
     <TD noWrap align=left width="5%" background="">&nbsp;</TD>
     <TD noWrap align=left width="94%" background=""></TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left width="5%"><FONT face="TimesNewRoman,Times New Roman,Times,serif">[ ]</FONT>&nbsp; </TD>
     <TD noWrap align=left width="94%"><FONT face="TimesNewRoman,Times New Roman,Times,serif">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR</FONT>&nbsp; </TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left width="5%">&nbsp; </TD>
     <TD noWrap align=left width="94%"><FONT face="TimesNewRoman,Times New Roman,Times,serif">240.13e-4(c))</FONT>&nbsp; </TD></TR></TABLE><BR>
<P align=left><FONT face="TimesNewRoman,Times New Roman,Times,serif">====================================================================================================</FONT></P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>
<HR align=center width="100%" noShade SIZE=2>
</P>


<A name="page_2"></A>
<P align=left><B><FONT face="TimesNewRoman,Bold,Times New Roman,Times,serif"><BR>
ITEM 4.01&nbsp;&nbsp;&nbsp;CHANGES IN REGISTRANT&#146;S CERTIFYING ACCOUNTANT.</FONT></B></P>
<P align=left><FONT face="TimesNewRoman,Times New Roman,Times,serif">On December 1, 2006, Cordovano and Honeck LLP informed us that Cordovano and Honeck LLP resigned as our independent registered public accounting firm effective as of that date. On December 1, 2006, our board of directors accepted the resignation of Cordovano and Honeck LLP. </FONT></P>
<P align=left><FONT face="TimesNewRoman,Times New Roman,Times,serif">Cordovano and Honeck LLP's report on the financial statements as of and for the period from the date of inception on June 19, 1997 to July 31, 2006 did not contain an adverse opinion or disclaimer of opinion and was not modified as to uncertainty, audit scope, or accounting principles save and except for a &#147;going concern opinion&#148; provided with the overall audit opinion.</FONT></P>
<P align=left><FONT face="TimesNewRoman,Times New Roman,Times,serif">During the year ended April 30, 2006 through the date of resignation and through the date of our acceptance of Cordovano and Honeck LLP&#146;s resignation, there were no disagreements with Cordovano and Honeck LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Cordovano and Honeck LLP, would have caused Cordovano and Honeck LLP to make reference to the subject matter of the disagreement in its reports on our consolidated financial statements for such periods.</FONT></P>
<P align=left><FONT face="TimesNewRoman,Times New Roman,Times,serif">On December 1, we delivered a copy of this report to Cordovano and Honeck LLP. Cordovano and Honeck LLP, issued its response. The response stated that it agreed with the foregoing disclosure. A copy of Cordovano and Honeck LLP&#146;s response is attached hereto as Exhibit 16.1.</FONT></P>
<P align=left><FONT face="TimesNewRoman,Times New Roman,Times,serif">On December 1, 2006, we engaged Michael J. Larson, LLC, an independent registered firm of Certified Public Accountants, as our principal independent accountant with the approval of our board of directors.</FONT></P>
<P align=left><B><FONT face="TimesNewRoman,Bold,Times New Roman,Times,serif"><BR>
ITEM 9.01.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;FINANCIAL STATEMENTS AND EXHIBITS.</FONT></B></P>
<TABLE style="WIDTH: 889px; HEIGHT: 65px" cellSpacing=0 cellPadding=0 border=0>
<TR vAlign=bottom>
     <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="11%"><B><FONT face="TimesNewRoman,Bold,Times New Roman,Times,serif">Exhibit</FONT></B>&nbsp; </TD>
     <TD style="BORDER-BOTTOM: #000000 1pt solid" noWrap align=left width="88%"><B><FONT face="TimesNewRoman,Bold,Times New Roman,Times,serif">Document Description</FONT></B>&nbsp; </TD></TR>
<TR>
     <TD noWrap align=left width="11%" background="">&nbsp;</TD>
     <TD noWrap align=left width="88%" background=""></TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left width="11%"><FONT face="TimesNewRoman,Times New Roman,Times,serif">16.1</FONT>&nbsp; </TD>
     <TD noWrap align=left width="88%"><FONT face="TimesNewRoman,Times New Roman,Times,serif">Letter from Cordovano and Honeck LLP to the Securities and Exchange Commission.</FONT>&nbsp; </TD></TR></TABLE>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<HR align=center width="100%" noShade SIZE=2>
<P></P>


<A name="page_3"></A>
<P align=center><B><FONT face="TimesNewRoman,Bold,Times New Roman,Times,serif"><BR>
SIGNATURES</FONT></B></P>
<P align=left><FONT face="TimesNewRoman,Times New Roman,Times,serif">Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the </FONT><FONT face="TimesNewRoman,Times New Roman,Times,serif">Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly </FONT><FONT face="TimesNewRoman,Times New Roman,Times,serif">authorized.</FONT></P>
<DIV align=left>
<TABLE style="WIDTH: 686px; HEIGHT: 128px" cellSpacing=0 cellPadding=0 border=0>
<TR vAlign=bottom>
     <TD noWrap align=left width="6%">&nbsp; </TD>
     <TD noWrap align=left width="31%">&nbsp; </TD>
     <TD noWrap align=left width="61%" colSpan=2><B><FONT face="TimesNewRoman,Bold,Times New Roman,Times,serif">BIG CAT ENERGY CORPORATION</FONT></B>&nbsp; </TD></TR>
<TR>
     <TD width="98%" colSpan=4>&nbsp; </TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left width="6%"><FONT face="TimesNewRoman,Times New Roman,Times,serif">Date:</FONT>&nbsp; </TD>
     <TD noWrap align=left width="31%"><FONT face="TimesNewRoman,Times New Roman,Times,serif">December 1, 2006</FONT>&nbsp; </TD>
     <TD noWrap align=left width="16%"><FONT face="TimesNewRoman,Times New Roman,Times,serif">By:</FONT>&nbsp;</TD>
     <TD noWrap align=left width="45%"><U><FONT face="TimesNewRoman,Times New Roman,Times,serif">TIMOTHY BARRITT</FONT></U>&nbsp; </TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left width="6%">&nbsp; </TD>
     <TD noWrap align=left width="31%">&nbsp; </TD>
     <TD noWrap align=left width="16%"></TD>
     <TD noWrap align=left width="45%"><FONT face="TimesNewRoman,Times New Roman,Times,serif">Timothy Barritt</FONT>&nbsp; </TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left width="6%">&nbsp; </TD>
     <TD noWrap align=left width="31%">&nbsp; </TD>
     <TD noWrap align=left width="16%"></TD>
     <TD noWrap align=left width="45%"><FONT face="TimesNewRoman,Times New Roman,Times,serif">President, Principal Executive Officer and a</FONT>&nbsp; </TD></TR>
<TR vAlign=bottom>
     <TD noWrap align=left width="6%">&nbsp; </TD>
     <TD noWrap align=left width="31%">&nbsp; </TD>
     <TD noWrap align=left width="16%"></TD>
     <TD noWrap align=left width="45%"><FONT face="TimesNewRoman,Times New Roman,Times,serif">Member of the Board of Directors</FONT>&nbsp; </TD></TR></TABLE></DIV>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<BR>
<HR align=center width="100%" noShade SIZE=2>
<P></P>

</BODY>

</HTML>
[{"type": "8-K", "sequence": "1", "filename": "bcec8k120106.htm", "description": "BIG CAT ENERGY CORPORATION FORM 8-K FOR DECEMBER 1, 2006.", "secsgml_size_bytes": 12717}]
{"company-data": {"conformed-name": "BIG CAT ENERGY CORP", "cik": "0001089272", "assigned-sic": "1040", "irs-number": "611500382"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-49870", "film-number": "061253291"}, "business-address": {"street1": "201 WEST LAKEWAY", "street2": "SUITE 1100", "city": "GILETTE", "state": "WY", "zip": "82718", "phone": "(307) 685-3122"}, "mail-address": {"street1": "201 WEST LAKEWAY", "street2": "SUITE 1100", "city": "GILETTE", "state": "WY", "zip": "82718"}, "former-company": {"former-conformed-name": "BIG CAT MINING CORP", "date-changed": "19990621"}}
bcec8k120106.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing
====================================================================================================
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
_________________________
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report
(Date of earliest event reported)
December 1, 2006
BIG CAT ENERGY CORPORATION
(Exact name of registrant as specified in its charter)
NEVADA
000-49870
61-1500382
(State or other jurisdiction of incorporation)
(Commission File No.)
(IRS Employer ID)
201 W. Lakeway
Suite 1100
Gillette, Wyoming 82718
(Address of principal executive offices and Zip Code)
(307) 685-3122
(Registrant's telephone number, including area code)
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the
filing obligation of the registrant under any of the following provisions (see General Instruction A.2.
below):
[ ]
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
[ ]
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
[ ]
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
[ ]
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
====================================================================================================
ITEM 4.01   CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On December 1, 2006, Cordovano and Honeck LLP informed us that Cordovano and Honeck LLP resigned as our independent registered public accounting firm effective as of that date. On December 1, 2006, our board of directors accepted the resignation of Cordovano and Honeck LLP.
Cordovano and Honeck LLP's report on the financial statements as of and for the period from the date of inception on June 19, 1997 to July 31, 2006 did not contain an adverse opinion or disclaimer of opinion and was not modified as to uncertainty, audit scope, or accounting principles save and except for a "going concern opinion" provided with the overall audit opinion.
During the year ended April 30, 2006 through the date of resignation and through the date of our acceptance of Cordovano and Honeck LLP's resignation, there were no disagreements with Cordovano and Honeck LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Cordovano and Honeck LLP, would have caused Cordovano and Honeck LLP to make reference to the subject matter of the disagreement in its reports on our consolidated financial statements for such periods.
On December 1, we delivered a copy of this report to Cordovano and Honeck LLP. Cordovano and Honeck LLP, issued its response. The response stated that it agreed with the foregoing disclosure. A copy of Cordovano and Honeck LLP's response is attached hereto as Exhibit 16.1.
On December 1, 2006, we engaged Michael J. Larson, LLC, an independent registered firm of Certified Public Accountants, as our principal independent accountant with the approval of our board of directors.
ITEM 9.01.     FINANCIAL STATEMENTS AND EXHIBITS.
Exhibit
Document Description
16.1
Letter from Cordovano and Honeck LLP to the Securities and Exchange Commission.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the
Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly
authorized.
BIG CAT ENERGY CORPORATION
Date:
December 1, 2006
By:
TIMOTHY BARRITT
Timothy Barritt
President, Principal Executive Officer and a
Member of the Board of Directors