ELLIGENT CONSULTING GROUP INC
8-K/A, 1999-03-03
CABLE & OTHER PAY TELEVISION SERVICES
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                       SECURITIES AND EXCHANGE COMMISSION

                                WASHINGTON, D.C.
                    ----------------------------------------


                                   FORM 8-K/A
                                 Amendment No. 1

                                 CURRENT REPORT


     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934



       Date of Report (Date of earliest event reported): January 25, 1999



                         ELLIGENT CONSULTING GROUP, INC.
             [Exact Name of Registrant as specified in its Charter]




         Nevada                   33-14576-D                 87-0453842
[State or Other Jurisdiction [Commission File No.]          [IRS Employer
      of Incorporation                                     Identification No.]




           152 West 57th Street,  40th Floor,  New York, New York 10019
               [Address of principal executive offices; ZIP Code]




        Registrant's Telephone No., including Area Code:  (212) 765-2915


                                      N/A
            (Former name or Former Address, if changed since last report)























<PAGE>



Item 4.  Changes in Registrant's Certifying Accountant

    (a)  Previous Independent Accountants:

         (i) Hansen, Barnett & Maxwell ("Hansen") letter dated February 19, 1999
             addressed to the Securities and Exchange Commission.

                                   SIGNATURES

    Pursuant to the requirements of the Securities and Exchange Act of 1934, the
Registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned hereunto duly authorized.


                                         ELLIGENT CONSULTING GROUP, INC.


Dated:   March 3, 1999                   By: /s/ Edwin T. Brondo
                                            ------------------------------------
                                                Edwin T. Brondo
                                                Chief Financial Officer



                                        2

<PAGE>


Hansen, Barnett & Maxwell
     A Professional Corporation
CERTIFIED PUBLIC ACCOUNTANT


 Member of AICPA, Division of Firms                 (801) 532-2200
 SEC Practice Section                             Fax (801) 532-7944
 Member of Summit International Associates    345 East 300 South, Suite 200
                                                Salt Lake City, Utah  84111-2693







                                      February 19, 1999


Securities and Exchange Commission
Washington D.C.


Re:  Elligent Consulting Group, Inc.


We have read the statements Elligent Consulting Group, Inc. made in its Form 8-K
dated  January  25,  1999  regarding  changes  in  the  registrant's  certifying
accountants. We agree with the statements made therein.


                            HANSEN, BARNETT & MAXWELL



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