G. Brad Beckstead
-----------------
Certified Public Accountant
330 E. Warm Springs Rd.
Las Vegas, NV 89119
702.528.1984
425.928.2877 efax
November 27, 2000
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
I was previously principal accountant for Ecom Technologies,
Inc. (the "Company") and reported on the financial
statements of the Company for the periods ended June 30,
2000 and December 31, 1999. Effective November 23, 2000, my
appointment as principal accountant was terminated. I have
read the Company's statements included under Item 4 of its
Form 8-K dated November 23, 2000, and I agree with such
statements, except that I am not in a position to agree or
disagree with the Company's statement that the change was
approved by the Board of Directors or that KPMG, LLP was not
engaged regarding any matter requiring disclosure under
Regulation S-K, Item 304(a)(2).
Very truly yours,
G. Brad Beckstead, CPA
