HITCOM CORP
8-K, 1999-02-19
COMMUNICATIONS SERVICES, NEC
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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
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FEBRUARY 11, 1999
Date or Report (Date of earliest event reported):


HITCOM  CORPORATION
(Exact name of registrant as specified in its charter)


DELAWARE
(State or Other  Jurisdiction  of Incorporation)



	001-13999							87-0389677
(Commission File Number)					(IRS Employer 
Identification No.)


700 North Second Street, Third Floor
St. Louis, MO, USA 							
	63102-2519
(Address of Principal Executive Offices)					
	(Zip Code)

314-231-1000
(Registrant's Telephone Number, Including Area Code)


No Change
(Former Name or Former Address, if Changed Since Last 
Report)


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ITEM 4(a)  CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT


(i) The Board of Directors have unanimously agreed to 
change the principal accountant of the Company.  The 
principal accountant of the Company was dismissed on 
February 11, 1999.

(ii) The principal's accountants report on the financial 
statements for either of the past two years DID NOT 
contain an adverse opinion or disclaimer of opinion, 
and WAS NOT modified as to uncertainty, audit scope, or 
accounting principles.

(iii) There were NO disagreements with the former accountant 
on any matters of accounting principles, practices, 
financial statement disclosure, or auditing scope or 
procedure. 


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.

						Hitcom Corporation
						(Registerant)


Date:	February 11, 1999		BY: 	/s/ John S. Nashmi
						--------------------------
						(Signature)

John S. Nashmi
						Chief Financial Officer and 
Corporate Secretary




Exhibit Index
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The exhibits furnished in accordance with Item 601 of 
Regulation S-B are:

Letter on Change in Certifying Accountant as required per 
Item 304 (a)(3)



MOORE  STEPHENS SMITH WALLACE, L.L.C.
ADVISORS AND ACCOUNTANTS

OFFICE: 1050 N. Lindbergh Blvd., St. Louis, MO  63132-2912
Telephone: (314)432-6001  Facsimile: (314)432-3130     		
	E-mail:[email protected]
____________________________________________________________
__________________________



February 15, 1999

Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C.  20549

Gentlemen:

We have read the statements made by HitCom Corporation (copy 
attached), which we understand will be filed with the 
Commission, pursuant to Item 4 of Form 8-K, as part of the 
Company's Form 8-K report for the month of February, 1999. 
We agree with the statements concerning our Firm in such 
Form 8-K.

							Very truly yours,
							/s/ Moore Stephens Smith 
Wallace L.L.C.
							     Moore Stephens Smith 
Wallace, L.L.C.

Enclosure













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