8-K

                            UNITED STATES
                   SECURITIES AND EXCHANGE COMMISSION
                        Washington, DC 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): July 12, 2005

                    WINDOW ROCK CAPITAL CORPORATION
         (Exact name of registrant as specified in its charter)

                               Nevada
             (State or other jurisdiction of incorporation)

                               0-29260
                         (Commission File Number)

                             86-1040643

                  (IRS Employer Identification Number)


                       6100 Neil Road, Suite 500
                        Las Vegas, Nevada 89511
                 (Address of principal executive offices)

                            832-225-1372
            (Registrants 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 2.01. Completion of Acquisition or Disposition of Assets

On July 7, 2005, the management of Window Rock Capital Corporation came to an
agreement with the Jiaxin Consulting Group of Richmond, British Columbia.  The
parties agreed that Window Rock would joint venture, partially acquire, and
develop a 50 hectare parcel of land with an approximate value of $24 million
USD (estimate) asset located in the Peoples Republic of China, in the vicinity
of Guangzhou, Guangdong Province. A copy of the agreement is attached.

Item 9.01. Financial Statements and Exhibits.

Exhibits:

Regulation
S-B Number	Document

      99.1	Letter of Intent and Agreement, dated July 7, 2005
      99.2      Press Release, dated July 12, 2005

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.

Dated: July 12, 2005
WINDOW ROCK CAPITAL CORPORATION

By: /s/ Charles R. Shirley
Name: Charles R. Shirley
Title: Chairman, CEO and Corporate Secretary

EX-1

122 North Camellia Grove
The Woodlands, Texas 77382

Thursday, July 07, 2005

Mr. Philip Sewell
Mr. Lincoln Parke
Jiaxin Consulting Group, Inc.
1234 Glen Drive
Vancouver, British Columbia
CANADA  V6A 3M9

RE:	Letter of Intent and Agreement

Dear Philip and Lincoln:

This letter is a follow up to our meeting on June 12th, 2005 in Vancouver and
our telephone conference call of today, July 7th, 2005.  With this Letter
(LOIA) Window Rock Capital Corporation (public stock symbol: NWMN) (WRCC)
expresses its intent to engage in a reverse merger with Jiaxin Consulting
Group, Inc. (JCGI), concerning a 50 hectare, $24 million USD (estimate)
asset located in the Peoples Republic of China, in the vicinity of Guangzhou,
Guangdong Province  (hereinafter China asset) and JCGI and WRCC agree on
general terms of the merger.  WRCC, a publicly-traded company, will provide a
subsidiary company, Mesa Resort Development Corporation (public stock symbol:
MRDV) (MRDV), which will also be publicly-traded.

Procedure and Structure
The structure we agree upon is where both WRCC and JCGI share in the benefits
of our combined work and effort.  We agree that the China asset will be placed
in MRDV and MRDV will become a subsidiary of WRCC for a minimum two years
beginning August 7, 2005.  In exchange for placing the China asset in MRDV,
WRCC agrees to issue to JCGI eighty percent (80%) of the common shares of
MRDV, WRCC will maintain control of twenty percent (20%) of the common shares
of MRDV.

WRCC has been in existence, under different names of course, for twenty years,
since 1985 and it has been a public company since 1996, i.e., nine years. WRCC
has a 15c211 and over 200 shareholders throughout the United States.  It has
traded on the OTCBB in the past and with a few filings can easily return
there. MRDV has been in existence since March 2005 and it has in place a CUSIP
number and a stock symbol.  We agree that MRDV will become a subsidiary of WRCC
for at least two years so that MRDV benefits from WRCCs 15c211 and shareholder
base. In exchange for agreeing to place the asset in MRDV and to place MRDV in
WRCC, WRCC agrees to issue the appropriate number of shares of WRCC to JCGI to
equal thirty percent of issued and outstanding shares of WRCC as of August 7,
2005, this share issuance is also in exchange for JCGIs assistance in
management. WRCC and JCGI agree that going forward from August 7, 2005, there
will be dilution of each partys respective shareholdings.

We agree on the two year timeframe so that WRCC can obtain the funding
required for the development of the China asset (i.e., a theme park, etc.).
With this LOIA, WRCC and JCGI agree that WRCC will provide public market
management, which includes investor relations, SEC filing management
(attorneys, accountants and auditors), and most importantly funding.
As for management of the project itself, we agree that JCGI will be the
operational management of MRDV.  JCGI will make the decisions on how the
project develops on the ground in China.  However, WRCC will maintain an
oversight position so that we can, in good faith, report to our shareholders
concerning the progress in the development of the project.  Mr. Henry Leon,
whose background is attached to this letter, will be, for the most part, the
eyes and ears of WRCC.

We agree that we will follow up this LOIA with other documents to implement
this LOIA. Thank you for your attention to this matter.  I can be reached
on 1-832-225-1372.

Best regards,
WINDOW ROCK CAPITAL CORPORATION

Charles R. Shirley
Chairman and CEO

AGREED:
JIAXIN CONSULTING GROUP, INC.



Philip Sewell
CEO

EX-2

WINDOW ROCK CAPITAL CORP. TO DEVELOP CHINESE REAL ESTATE

HOUSTON JULY 12, 2005 Window Rock Capital Corp. (OTC: NWMN) today
announced it has entered into a letter of intent with Jiaxin
Consulting Group, Richmond, British Columbia under which a Window
Rock subsidiary will transfer to Jiaxin 80% ownership of its Mesa
Resort Development Corp. (OTC: MRDV) and Window Rock will retain
20%. Window Rock and Jiaxin, through Mesa, will jointly develop and
manage a 50 hectare (123.5 acre) parcel of land valued at
approximately $24.5 million USD, on the outskirts of Guangzhou in
the rapidly growing Guangdong Province of Southern China.

Charles R. Shirley, CEO of Window Rock, stated, Our relationship
with Jiaxin, and contemplated future relationships, will allow
Window Rock shareholders to participate in the continued expansion
of the Chinese economy. We will clearly benefit from Jiaxins
expertise as we add value and improvements to the real estate to
meet the needs of the residents of Guangzhou and the nearby
megalopolis of Hong Kong and Shenzhen.

Upon completion of the transaction and in consideration for the
aforementioned real estate, Jiaxin will own approximately 30% of
Window Rocks issued and outstanding shares.

Window Rock Capital Corp., formerly New Morning Corp., recently
reorganized to participate in the growth potential associated with
real estate development, infrastructure and investment projects
occurring within China, as well as Western opportunities where the
Company can realize value for its shareholders.

Jiaxin Consulting Group, Inc., a subsidiary of Jiaxin Group, Inc.,
represents medium sized businesses valued from $1,000,000 to
$50,000,000 in China. The company offers a full range of advisory,
mergers and acquisition services to buyers and sellers, including
valuation and marketing packages to facilitate the sale and
acquisition of businesses.

Safe Harbor Statement under the Private Securities Litigation Reform
Act of 1995: Statements in this press release that express the
current beliefs and expectations of our management are forward-
looking statements. These forward-looking statements are subject to
risks and uncertainties that could cause our future results,
performance or achievements to differ significantly from the
results, performance or achievements expressed or otherwise implied
by such forward-looking statements. Forward-looking statements speak
only as of the date on which they are made, and we undertake no
obligation to update publicly or revise any of the forward-looking
statements.

                     ###

Charles R. Shirley
charles@aidancapital.com
832-225-1372

Robert Bleckman
robertbleckman@sbcglobal.net
713-521-2147

Phillip Sewell
The Jiaxin Group, Inc.
011-86-22-24109077
psewell@epipoint.com
www.jxingroup.com