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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><strong>UNITED
      STATES</strong></font></div>
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      AND EXCHANGE COMMISSION </strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Washington,
      D.C. 20549 </strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
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      8-K</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
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      <hr style="COLOR: black" align="center" noshade size="1" width="15%">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>CURRENT
      REPORT </strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Pursuant
      to Section 13 or 15(d) of the Securities Exchange Act of 1934
</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Date
      of Report (Date of earliest event reported): November 10,
      2005</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">
      <hr style="COLOR: black" align="center" noshade size="1" width="15%">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman"><strong>GRAN
      TIERRA ENERGY INC.</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman"><strong>(</strong></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>f/k/a
      GOLDSTRIKE INC.</strong></font><font style="DISPLAY: inline; FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman"><strong>)
      </strong></font></div>
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      name of registrant as specified in its charter) </strong></font></div>
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            <td align="left" valign="middle" width="30%">&#160;</td>
            <td align="left" valign="bottom" width="5%">&#160;</td>
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                or other jurisdiction</strong></font></div>
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                incorporation)</strong></font></div>
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            </td>
            <td valign="top" width="30%">
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          <tr>
            <td valign="top" width="47%" style="border-bottom: #ffffff thin solid;">
            </td>
          </tr>
          <tr>
            <td valign="middle" width="47%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>300,
                611 - 10</strong></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><sup><strong>th</strong></sup></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>
                Avenue S.W.</strong></font></div>
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                Alberta, Canada</strong></font></div>
            </td>
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            <td valign="top" width="48%">
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                0B2</strong></font></div>
            </td>
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          <tr>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
            </td>
            <td valign="top" width="48%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman, serif"><strong>(Zip
                Code)</strong></font></div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="top" width="47%" style="border-bottom: #ffffff thin solid;">&#160;</td>
          </tr>

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    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>(403)
      265-3221</strong></font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">
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      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): </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
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                CFR
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            </td>
          </tr>

      </table>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div>
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            <td align="left" valign="top" width="3%">
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                material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
                240.14a-12) </font></div>
            </td>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div>
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          <tr>
            <td align="left" valign="top" width="3%">
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    <div>
      <table cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td align="left" valign="top" width="3%">
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">
      <div>
        <hr style="COLOR: black" align="center" noshade size="5" width="14%">
      </div>
      <div>&#160;</div>
      <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
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          <div style="WIDTH: 100%; TEXT-ALIGN: center">
          </div>
          <div style="WIDTH: 100%; TEXT-ALIGN: center">
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          </div>
        </div>
        <div id="HDR">
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          </div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
      4.01. Change in Registrant&#8217;s Certifying Accountants. </strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
      November 10, 2005, Gran Tierra Energy Inc., a Nevada corporation formerly known
      as Goldstrike, Inc. (the &#8220;Registrant&#8221;), consummated a share purchase agreement
      with Gran Tierra Energy Inc., a privately held Canadian company (&#8220;Gran Tierra
      Canada&#8221;), and the holders of Gran Tierra Canada&#8217;s capital stock. That same day,
      the Registrant and Gran Tierra Goldstrike, Inc., a Canadian subsidiary of the
      Registrant, consummated an assignment agreement. In these two transactions,
      the
      holders of Gran Tierra Canada&#8217;s capital stock acquired shares of either the
      Registrant&#8217;s common stock or exchangeable shares of Goldstrike Exchange Co., and
      Goldstrike Exchange Co. acquired substantially all of Gran Tierra Canada&#8217;s
      capital stock. Additionally, the Registrant changed its name to Gran Tierra
      Energy Inc., with the management and business operations of Gran Tierra Canada,
      remaining incorporated in the State of Nevada. Through these transactions,
      Gran
      Tierra Canada became a wholly-owned subsidiary of the Registrant. </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Prior
      to
      the above-described transactions, the independent registered public accounting
      firm for the Registrant was Moen and Company, and the independent auditors
      for
      Gran Tierra Canada were Deloitte &amp; Touche LLP. Because the above-described
      transactions were treated as a reverse acquisition for accounting purposes,
      future historical financial reports filed by the Registrant will be those of
      Gran Tierra Canada, the accounting acquirer. Accordingly, the Registrant&#8217;s board
      of directors determined to change its independent registered public accounting
      firm from Moen and Company to Deloitte &amp; Touche LLP. Moen and Company was
      dismissed as the independent registered public accounting firm of the Registrant
      on April 12, 2006, effective as of November 10, 2005, and Deloitte &amp; Touche
      LLP was engaged as the independent registered public accounting firm for the
      Registrant on November 10, 2005. As a result of being the auditors of Gran
      Tierra Canada, Deloitte &amp; Touche LLP consulted with Gran Tierra Canada and
      the Registrant regarding the above-described transactions.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      reports of Moen and Company on the Registrant&#8217;s financial statements for the
      past fiscal year did not contain an adverse opinion or a disclaimer of opinion
      and were not qualified or modified as to uncertainty, audit scope, or accounting
      principles, but did include an explanatory paragraph relating to the
      Registrant&#8217;s ability to continue as a &#8220;going concern.&#8221;</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In
      connection with the audit of the Registrant&#8217;s financial statements for the
      fiscal year ended December 31, 2004, and through the date of the dismissal,
      there were no disagreements with Moen and Company on any matter of accounting
      principles or practices, financial statement disclosure, or auditing scope
      or
      procedure, which, if not resolved to the satisfaction of Moen and Company,
      would
      have caused Moen and Company to make reference to the matter in its
      reports.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">During
      the most recent fiscal year and through the date of the dismissal of Moen and
      Company, no information is required to be reported under Item 304(a)(1)(iv)(B)
      of Regulation S-B.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      Registrant has provided Moen and Company with a copy of this Current Report
      on
      Form 8-K and has requested Moen and Company furnish the Registrant with a letter
      addressed to the Securities and Exchange Commission stating whether it agrees
      with the above statements and, if not, to state the respects in which it does
      not agree with such statements. A copy of that letter will be filed as an
      amendment to this Current Report on Form 8-K.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      information included in this current report on Form 8-K should have been filed
      with the Securities and Exchange Commission within four business days of
      November 10, 2005, the date the above-described transactions involving the
      Registrant were consummated. </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>SIGNATURES</strong></font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">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 hereunto
      duly authorized. </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
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          <tr valign="top" bgcolor="#ffffff">
            <td width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
            <td width="1%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
            <td width="49%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
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            <td colspan="2"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">Gran
              Tierra Energy
              Inc.</font></td>
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          <tr valign="top" bgcolor="#ffffff">
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
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            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">Date:&#160;April
              19, 2006</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">By:&#160;&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">/s/&#160;James
              Hart&#160;</font></td>
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              <hr style="COLOR: black" align="left" noshade size="2" width="80%"><font size="2">Name:
              James Hart</font></td>
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            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">Chief
              Financial Officer&#160;</font></td>
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{"company-data": {"conformed-name": "GRAN TIERRA ENERGY, INC.", "cik": "0001273441", "assigned-sic": "1311", "irs-number": "000000000", "state-of-incorporation": "NV", "fiscal-year-end": "0831"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "333-111656", "film-number": "06768451"}, "business-address": {"street1": "300, 611-10TH AVENUE S.W.", "city": "CALGARY", "state": "A0", "zip": "T2R 0B2", "phone": "(403) 265-3221"}, "mail-address": {"street1": "300, 611-10TH AVENUE S.W.", "city": "CALGARY", "state": "A0", "zip": "T2R 0B2"}, "former-company": [{"former-conformed-name": "GOLDSTRIKE INC", "date-changed": "20040113"}, {"former-conformed-name": "GOLKSTRIKE INC", "date-changed": "20031216"}]}
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): November 10,
      2005
GRAN
      TIERRA ENERGY INC.
(
f/k/a
      GOLDSTRIKE INC.
)
(Exact
      name of registrant as specified in its charter)
Nevada
333-111656
98-0479924
(State
                or other jurisdiction
of
                incorporation)
(Commission
                File Number)
(I.R.S.
                Employer
Identification
                Number)
300,
                611 - 10
th
Avenue S.W.
Calgary,
                Alberta, Canada
T2R
                0B2
(Address
                of principal executive offices)
(Zip
                Code)
(403)
      265-3221
(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):
o
Written
                communications pursuant to Rule 425 under the Securities Act (17
                CFR
                230.425)
o
Soliciting
                material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
                240.14a-12)
¨
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. Change in Registrant's Certifying Accountants.
On
      November 10, 2005, Gran Tierra Energy Inc., a Nevada corporation formerly known
      as Goldstrike, Inc. (the "Registrant"), consummated a share purchase agreement
      with Gran Tierra Energy Inc., a privately held Canadian company ("Gran Tierra
      Canada"), and the holders of Gran Tierra Canada's capital stock. That same day,
      the Registrant and Gran Tierra Goldstrike, Inc., a Canadian subsidiary of the
      Registrant, consummated an assignment agreement. In these two transactions,
      the
      holders of Gran Tierra Canada's capital stock acquired shares of either the
      Registrant's common stock or exchangeable shares of Goldstrike Exchange Co., and
      Goldstrike Exchange Co. acquired substantially all of Gran Tierra Canada's
      capital stock. Additionally, the Registrant changed its name to Gran Tierra
      Energy Inc., with the management and business operations of Gran Tierra Canada,
      remaining incorporated in the State of Nevada. Through these transactions,
      Gran
      Tierra Canada became a wholly-owned subsidiary of the Registrant.
Prior
      to
      the above-described transactions, the independent registered public accounting
      firm for the Registrant was Moen and Company, and the independent auditors
      for
      Gran Tierra Canada were Deloitte & Touche LLP. Because the above-described
      transactions were treated as a reverse acquisition for accounting purposes,
      future historical financial reports filed by the Registrant will be those of
      Gran Tierra Canada, the accounting acquirer. Accordingly, the Registrant's board
      of directors determined to change its independent registered public accounting
      firm from Moen and Company to Deloitte & Touche LLP. Moen and Company was
      dismissed as the independent registered public accounting firm of the Registrant
      on April 12, 2006, effective as of November 10, 2005, and Deloitte & Touche
      LLP was engaged as the independent registered public accounting firm for the
      Registrant on November 10, 2005. As a result of being the auditors of Gran
      Tierra Canada, Deloitte & Touche LLP consulted with Gran Tierra Canada and
      the Registrant regarding the above-described transactions.
The
      reports of Moen and Company on the Registrant's financial statements for the
      past fiscal year did not contain an adverse opinion or a disclaimer of opinion
      and were not qualified or modified as to uncertainty, audit scope, or accounting
      principles, but did include an explanatory paragraph relating to the
      Registrant's ability to continue as a "going concern."
In
      connection with the audit of the Registrant's financial statements for the
      fiscal year ended December 31, 2004, and through the date of the dismissal,
      there were no disagreements with Moen and Company on any matter of accounting
      principles or practices, financial statement disclosure, or auditing scope
      or
      procedure, which, if not resolved to the satisfaction of Moen and Company,
      would
      have caused Moen and Company to make reference to the matter in its
      reports.
During
      the most recent fiscal year and through the date of the dismissal of Moen and
      Company, no information is required to be reported under Item 304(a)(1)(iv)(B)
      of Regulation S-B.
The
      Registrant has provided Moen and Company with a copy of this Current Report
      on
      Form 8-K and has requested Moen and Company furnish the Registrant with a letter
      addressed to the Securities and Exchange Commission stating whether it agrees
      with the above statements and, if not, to state the respects in which it does
      not agree with such statements. A copy of that letter will be filed as an
      amendment to this Current Report on Form 8-K.
The
      information included in this current report on Form 8-K should have been filed
      with the Securities and Exchange Commission within four business days of
      November 10, 2005, the date the above-described transactions involving the
      Registrant were consummated.
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 hereunto
      duly authorized.
Gran
              Tierra Energy
              Inc.
Date: April
              19, 2006
By:
/s/ James
              Hart
Name:
              James Hart
Chief
              Financial Officer