1

                       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): January 18, 2005

                        Commission File Number: 000-49620

                                 Cobalis Corp.
                                 -------------
             (Exact name of registrant as specified in its charter)


Nevada                                                               91-1868007
------                                                               ----------
(State or other jurisdiction of             (I.R.S. Employer Identification No.)
incorporation or organization)

2445 McCabe Way, Suite 150, Irvine, CA                                   92614
---------------------------------------                                  -----
(Address of principal executive offices)                              (Zip Code)


                                 (949) 757-0001
                                 --------------
              (Registrant's Telephone Number, Including Area Code)




<PAGE>

ITEM 4.01: CHANGES IN THE REGISTRANT'S CERTIFYING PUBLIC ACCOUNTANT

Cobalis Corp., a Nevada corporation (the "Registrant") received notice that its
auditors, Stonefield Josephson, Inc., ("Stonefield Josephson"), would cease its
services as accountants to the Registrant effective January 18, 2005. Stonefield
Josephson audited the Registrant's financial statements for the fiscal years
ended March 31, 2003 and 2002. The Registrant is in the process of identifying
new independent chartered accountants. The reports of Stonefield Josephson for
these fiscal years did not contain an adverse opinion, or disclaimer of opinion
and were not qualified or modified as to audit scope or accounting principles
except as described herein. The report of Stonefield Josephson for these fiscal
years was qualified with respect to uncertainty as to the Registrant's ability
to continue as a going concern. During the Registrant's two most recent fiscal
years and the period from the end of the most recently completed fiscal year
through January 18, 2005, the date of resignation, there were no disagreements
with Stonefield Josephson, Inc. on any matter of accounting principles or
practices, financial statement disclosure or auditing scope or procedures, which
disagreements, if not resolved to the satisfaction of Stonefield Josephson would
have caused it to make reference to such disagreements in its reports.
Stonefield Josephson's notice states that the Registrant is no longer within the
scope of its client risk profile.

Stonefield Josephson has reviewed the disclosures contained in this 8-K report.
The Registrant has advised Stonefield Josephson that it has the opportunity to
furnish the Registrant with a letter addressed to the Securities and Exchange
Commission concerning any new information, clarifying the Registrant's
disclosures herein, or stating any reason why Stonefield Josephson does not
agree with any statements made by the Registrant in this report.

ITEM 9.01.  FINANCIAL STATEMENTS AND EXHIBITS

Exhibit  16.1  Letter  from the  Registrant's  former  auditors  confirming  the
information  in Item 4.01 will be filed within two days of that letter  becoming
available.



<PAGE>


                                   SIGNATURES

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



                                               Cobalis Corp.

January 25, 2005                        By:    /s/ Chaslav Radovich
                                               -----------------------------
                                               Chaslav Radovich, President
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{"company-data": {"conformed-name": "Cobalis Corp", "cik": "0001166414", "assigned-sic": "5600", "irs-number": "911868007", "state-of-incorporation": "NV"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-49620", "film-number": "05548266"}, "business-address": {"street1": "2445 MCCABE WAY, SUITE 150", "city": "IRVINE", "state": "CA", "zip": "92614", "phone": "949-757-0001"}, "mail-address": {"street1": "2445 MCCABE WAY, SUITE 150", "city": "IRVINE", "state": "CA", "zip": "92614"}, "former-company": [{"former-conformed-name": "BIOGENTECH CORP", "date-changed": "20030625"}, {"former-conformed-name": "TOGS FOR TYKES INC", "date-changed": "20020201"}]}
1

                       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): January 18, 2005

                        Commission File Number: 000-49620

                                 Cobalis Corp.
                                 -------------
             (Exact name of registrant as specified in its charter)

Nevada                                                               91-1868007
------                                                               ----------
(State or other jurisdiction of             (I.R.S. Employer Identification No.)
incorporation or organization)

2445 McCabe Way, Suite 150, Irvine, CA                                   92614
---------------------------------------                                  -----
(Address of principal executive offices)                              (Zip Code)

                                 (949) 757-0001
                                 --------------
              (Registrant's Telephone Number, Including Area Code)
ITEM 4.01: CHANGES IN THE REGISTRANT'S CERTIFYING PUBLIC ACCOUNTANT

Cobalis Corp., a Nevada corporation (the "Registrant") received notice that its
auditors, Stonefield Josephson, Inc., ("Stonefield Josephson"), would cease its
services as accountants to the Registrant effective January 18, 2005. Stonefield
Josephson audited the Registrant's financial statements for the fiscal years
ended March 31, 2003 and 2002. The Registrant is in the process of identifying
new independent chartered accountants. The reports of Stonefield Josephson for
these fiscal years did not contain an adverse opinion, or disclaimer of opinion
and were not qualified or modified as to audit scope or accounting principles
except as described herein. The report of Stonefield Josephson for these fiscal
years was qualified with respect to uncertainty as to the Registrant's ability
to continue as a going concern. During the Registrant's two most recent fiscal
years and the period from the end of the most recently completed fiscal year
through January 18, 2005, the date of resignation, there were no disagreements
with Stonefield Josephson, Inc. on any matter of accounting principles or
practices, financial statement disclosure or auditing scope or procedures, which
disagreements, if not resolved to the satisfaction of Stonefield Josephson would
have caused it to make reference to such disagreements in its reports.
Stonefield Josephson's notice states that the Registrant is no longer within the
scope of its client risk profile.

Stonefield Josephson has reviewed the disclosures contained in this 8-K report.
The Registrant has advised Stonefield Josephson that it has the opportunity to
furnish the Registrant with a letter addressed to the Securities and Exchange
Commission concerning any new information, clarifying the Registrant's
disclosures herein, or stating any reason why Stonefield Josephson does not
agree with any statements made by the Registrant in this report.

ITEM 9.01.  FINANCIAL STATEMENTS AND EXHIBITS

Exhibit  16.1  Letter  from the  Registrant's  former  auditors  confirming  the
information  in Item 4.01 will be filed within two days of that letter  becoming
available.
SIGNATURES

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

                                               Cobalis Corp.

January 25, 2005                        By:    /s/ Chaslav Radovich
                                               -----------------------------
                                               Chaslav Radovich, President