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): March 8, 2000
eConnect
(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) 514-9482
(Former name or former address, if changed since last report)
ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(a) Effective on March 8, 2000, the independent
accountants who were previously engaged as the principal
accountants to audit the Registrant's financial statements were
dismissed. These accountants have not issued any financial
statements for the Registrant. 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 accountants 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)(iv)(B)1 through 3 of Regulation S-B that occurred
within the Registrant's two most recent fiscal years and the
subsequent interim period preceding the former accountants'
dismissal.
(b) Effective on March 8, 2000, the firm of L.L. Bradford &
Company has been engaged to serve as the new principal
accountants to audit the Registrant's financial statements.
During the Registrant's two most recent fiscal years, and the
subsequent interim period prior to engaging those accountants,
neither the Registrant (nor someone on its behalf) consulted the
newly engaged accountants 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: March 14, 2000 By: /s/ Thomas S. Hughes
Thomas S. Hughes, President
EXHIBIT INDEX
Number Exhibit Description
16 Letter on Change in Certifying Accountant (see below).
Farber & Hass
Certified Public Accountants
741 South A Street
Oxnard, California 93030
(805) 385-3077/ Fax (805) 385-3076
March 14, 2000
U.S. Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sir/Madame:
We are addressing this letter in connection with the filing of a
Form 8-K to reflect our dismissal as principal accountants for
eConnect, a Nevada corporation, in compliance with Item
304(a)(3) of Regulation S-B. We agree with the statements made
by the Registrant in response to Item 304(a)(1) of Regulation S-
B as set forth in the attached Form 8-K.
Sincerely,
/s/ Farber & Hass
Farber & Hass