ECONNECT
8-K, 1999-07-23
MISCELLANEOUS AMUSEMENT & RECREATION
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3

             U.S. SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C. 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 19, 1999


                            ECONNECT
               (Previously known as Betting, Inc.)
     (Exact name of registrant as specified in its charter)


                             Nevada
            (State or jurisdiction of  incorporation
                        or organization)


                           33-68570        .
                     (Commission File Number


                           43-1239043             .
             (I.R.S. Employer Identification Number


2500 Via Cabrillo Marina, Suite 112, San Pedro, California  90731
      (Address of principal executive offices)  (Zip Code)


         Registrant's telephone number:  (310) 541-4393



  (Former name or former address, if changed since last report)



<PAGE>


ITEM 4.  CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.

      (a)  Effective on July 19, 1999, the independent accountant
who  was previously engaged as the principal accountant to  audit
the    registrant's   financial   statements,   resigned.    This
accountant's report on the financial statements for the past  two
years  neither  contained an adverse opinion or a  disclaimer  of
opinion,  nor was qualified or modified as to uncertainty,  audit
scope,   or  accounting  principles.   The  decision  to   change
accountants was approved by the Board of Directors.

     During the registrant's two most recent fiscal years and any
subsequent interim period preceding such resignation, there  were
no  disagreements  with the former accountant on  any  matter  of
accounting   principles   or   practices,   financial   statement
disclosure,  or auditing scope or procedure.  In addition,  there
were  no "reportable events" as described in Item 304(a)(1)(v)(A)
through   (D)  of  Regulation  S-K  that  occurred   within   the
registrant's  two  most recent fiscal years  and  the  subsequent
interim period preceding the former accountant's resignation.

     (b)   Effective on July 22, 1999, the firm of Farber &  Hass
has  been  engaged  to serve as the new principal  accountant  to
audit   the   registrant's  financial  statements.   During   the
registrant's  two  most recent fiscal years, and  the  subsequent
interim  period  prior to engaging that accountant,  neither  the
registrant  (nor  someone  on  its behalf)  consulted  the  newly
engaged accountant regarding any matter.

                            SIGNATURE

     Pursuant to the requirements of Section 13 or 15(d)  of  the
Securities  Exchange Act of 1934, the Registrant has duly  caused
this  report  to  be  signed on its behalf  by  the  undersigned,
thereunto duly authorized.

                                   eCONNECT



Dated: July 22, 1999          By: /s/ Thomas S. Hughes
                             Thomas S. Hughes, President

<PAGE>
                         George Brenner
                   Certified Public Accountant
               9300 Wilshire Boulevard, Suite 480
                 Beverly Hills, California 90212
                  310-276-8845 FAX 310-276-5933






July 22, 1999


U.S. Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549

Re:  eConnect

Dear Sir/Madame:

     I am addressing this letter in connection with the filing of
a Form 8-K to reflect my resignation as principal account for
eConnect, a Nevada corporation, in compliance with Item 304(a)(3)
of Regulation S-K.  I agree with the statements made by the
registrant in response to Item 304(a)(1) of Regulation S-K as set
forth in the attached Form 8-K.

                                   Sincerely,


                                   /s/    George Brenner
                                   George Brenner



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