BIGHUB COM INC
8-K/A, 1999-12-16
BUSINESS SERVICES, NEC
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                      SECURITIES AND EXCHANGE COMMISSION

                            Washington, D.C. 20549



                                  FORM 8-K/A


               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 5, 1999


                             THE BIGHUB.COM, INC.
            (Exact name of registrant as specified in its charter)

     FLORIDA                      000-27107                65-0580634
 (State or other                 (Commission            (I.R.S. Employer
   jurisdiction                  File Number)          Identification No.)
 of incorporation)

                           2939 Mossrock, Suite 100
                              San Antonio, Texas                    78230
                    (Address of principal executive offices)      (Zip Code)


Registrant's telephone number, including area code:      (210) 979-9228


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     Item 7. Financial Statements and Exhibits.

     Exhibit 16. Letter from Reel & Swafford, PLLC to the Securities
                 and Exchange Commission dated November 22, 1999.



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                                   SIGNATURE

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.


                                            THE BIGHUB.COM, INC.


Date: December 15, 1999                     By:  /s/ Chet Howard
                                                 ---------------
                                                 Chet Howard
                                                 Chief Financial Officer


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                                                                      EXHIBIT 16

                     [LETTERHEAD OF REEL & SWAFFORD, PLLC]


November 22, 1999


US Securities and Exchange Commission
450 Fifth Street NW
Washington, DC 20549

RE: The Bighub.com, Inc. (Commission File Number 000-27107)

We have read Form 8K dated November 5, 1999, and received by us November 11,
1999, of the above referenced registrant related to the change of auditors
whereby the client-auditor relationship between registrant and Reel & Swafford,
PLLC has ceased.

This is to advise you that Reel & Swafford, PLLC has no matters of disagreement
with respect to the statements made in the aforementioned Form 8K of the
registrant except for the following with respect to Item 4:

     First paragraph - Reel & Swafford, PLLC were notified of their dismissal on
     November 11, 1999.

     Fourth and Fifth paragraphs - we are unable to agree or disagree with
     paragraph four because we have not seen a independent appraisal of "the
     Company's assets" as of a date that would give rise to an adjustment to the
     historical financial statements as of October 31, 1998. Nor have we been
     provided adequate support and documentation to form a conclusion whether a
     subsequent write-down under SFAS 121 is appropriate.

     Second, Sixth and Seventh paragraphs - these paragraphs discuss meetings
     and discussions to which we were not privy. Accordingly, we are unable to
     agree or disagree with those statements.


Reel & Swafford, PLLC

Certified Public Accountants

cc: The Bighub.com, Inc.
Attention: Chet Howard, CFO



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