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): February 21, 2006
                                -----------------



                           SOYODO GROUP HOLDINGS, INC.
             (Exact name of registrant as specified in its charter)


   Delaware                     000-1103640                     84-1482082
-------------------       -----------------------         ----------------------
(State or other                 (Commission                    (IRS Employer
jurisdiction of                 File Number)                 Identification No.)
incorporation)


                             1398 Monterey Pass Road
                             Monterey Park, CA 91754
        ---------------------------------------------------------------
               (Address of principal executive offices) (Zip Code)


Registrant's telephone number, including area code:  (323) 261-1888
                                                     --------------



                            TOP GROUP HOLDINGS, INC.
         ---------------------------------------------------------------
          (Former name or former address, if changed since last report)


<PAGE>



ITEM 4.01         CHANGE OF INDEPENDENT ACCOUNTANTS

      (a) On February 17, 2006, we dismissed Michael Johnson & Co., LLC
("Johnson") of Denver, Colorado as our independent public accountant, for he is
retiring. The decision to discontinue our relationship with Johnson was approved
by our Board of Directors and was made cooperatively with him.

      During the two prior fiscal years and through the date of our decision to
dismiss Johnson, there were no disagreements with Johnson on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure which, if not resolved to Johnson's satisfaction, would have
caused him to make reference to the subject matter of the disagreements in
connection with his report on our consolidated financial statements. We provided
Johnson with a copy of this disclosure and requested that Johnson furnish us
with a letter addressed to the Securities and Exchange Commission stating
whether it agrees with the above statements. A copy of Johnson's letter, dated
February 21, 2006, is filed as Exhibit 16 to this Current Report on Form 8-K.

      (b) On February 17, 2006, our Board of Directors retained Jaspers + Hall,
PC (Jaspers) of Denver, Colorado as our new independent public accountant. We
engaged Jaspers to audit our financial statements for the fiscal years ended
December 31, 2005. During the year ended December 31, 2005 and through the date
of this Report, neither we nor anyone on our behalf has consulted with Jaspers
regarding the application of accounting principles to a specific transaction,
either completed or proposed, or the type of audit opinion that might be
rendered on our financial statements.


ITEM 9.01         FINANCIAL STATEMENTS AND EXHIBITS

      The following exhibits are furnished with this report:

      Exhibit No.                Description
      -----------                -----------

      16                         Letter from Michael Johnson & Co., LLC dated
                                 February 21, 2006.





<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 hereunto duly authorized.


                                               SOYODO GROUP HOLDINGS, INC.
                                               (Registrant)



Date:  February 21, 2006                       /s/ Ru-hua Song
                                               ----------------------------
                                               Ru-hua Song
                                               Principal Executive Officer
{"company-data": {"conformed-name": "SOYODO GROUP HOLDINGS INC", "cik": "0001103640", "assigned-sic": "9995", "irs-number": "841485082", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-32341", "film-number": "06632976"}, "business-address": {"street1": "1398  MONTEREY PASS ROAD", "city": "MONTEREY PARK", "state": "CA", "zip": "91754", "phone": "323-261-1888"}, "mail-address": {"street1": "1398  MONTEREY PASS ROAD", "city": "MONTEREY PARK", "state": "CA", "zip": "91754"}, "former-company": [{"former-conformed-name": "TOP GROUP HOLDINGS INC", "date-changed": "20030507"}, {"former-conformed-name": "QUIXIT INC", "date-changed": "20000118"}]}
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): February 21, 2006
                                -----------------

                           SOYODO GROUP HOLDINGS, INC.
             (Exact name of registrant as specified in its charter)

   Delaware                     000-1103640                     84-1482082
-------------------       -----------------------         ----------------------
(State or other                 (Commission                    (IRS Employer
jurisdiction of                 File Number)                 Identification No.)
incorporation)

                             1398 Monterey Pass Road
                             Monterey Park, CA 91754
        ---------------------------------------------------------------
               (Address of principal executive offices) (Zip Code)

Registrant's telephone number, including area code:  (323) 261-1888
                                                     --------------

                            TOP GROUP HOLDINGS, INC.
         ---------------------------------------------------------------
          (Former name or former address, if changed since last report)
ITEM 4.01         CHANGE OF INDEPENDENT ACCOUNTANTS

      (a) On February 17, 2006, we dismissed Michael Johnson & Co., LLC
("Johnson") of Denver, Colorado as our independent public accountant, for he is
retiring. The decision to discontinue our relationship with Johnson was approved
by our Board of Directors and was made cooperatively with him.

      During the two prior fiscal years and through the date of our decision to
dismiss Johnson, there were no disagreements with Johnson on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure which, if not resolved to Johnson's satisfaction, would have
caused him to make reference to the subject matter of the disagreements in
connection with his report on our consolidated financial statements. We provided
Johnson with a copy of this disclosure and requested that Johnson furnish us
with a letter addressed to the Securities and Exchange Commission stating
whether it agrees with the above statements. A copy of Johnson's letter, dated
February 21, 2006, is filed as Exhibit 16 to this Current Report on Form 8-K.

      (b) On February 17, 2006, our Board of Directors retained Jaspers + Hall,
PC (Jaspers) of Denver, Colorado as our new independent public accountant. We
engaged Jaspers to audit our financial statements for the fiscal years ended
December 31, 2005. During the year ended December 31, 2005 and through the date
of this Report, neither we nor anyone on our behalf has consulted with Jaspers
regarding the application of accounting principles to a specific transaction,
either completed or proposed, or the type of audit opinion that might be
rendered on our financial statements.

ITEM 9.01         FINANCIAL STATEMENTS AND EXHIBITS

      The following exhibits are furnished with this report:

      Exhibit No.                Description
      -----------                -----------

      16                         Letter from Michael Johnson & Co., LLC dated
                                 February 21, 2006.
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.

                                               SOYODO GROUP HOLDINGS, INC.
                                               (Registrant)

Date:  February 21, 2006                       /s/ Ru-hua Song
                                               ----------------------------
                                               Ru-hua Song
                                               Principal Executive Officer