SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20594

                                    FORM 8-K

                                 CURRENT REPORT

                     PURSUANT TO SECTION 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

                                February 21,2000
                        (Date of earliest event reported)

                           EFINANCIAL DEPOT.COM, INC.
(FORMERLY BALLYNAGEE ACQUISITION CORPORATION)

             (Exact name of Registrant as specified in its charter)

       Delaware                       000-26899               33-0809711
(State or other jurisdiction)  (Commission File No.)       (IRS Employer of
incorporation or organization)                            Identification No.)


                                1005-750 W PENDER
                              VANCOUVER, BC V6 2T8

                    (Address of principal executive offices)
                                  604-681-6186
                         (Registrant's telephone number)

ITEM 4.   CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

      On February 21, 2000,  eFinancial  Depot.Com,  Inc.  (formerly  Ballynagee
Acquisition Corp.) (the  "Company")dismissed its certifying accountant,  Gregory
M.  Montagna,  CPA,  P.C.  ("Montagna").Montagna's's  report  on  the  financial
statements  for either of the past two years did not contain an adverse  opinion
or disclaimer of opinion,  and was not qualified or modified as to  uncertainty,
audit  scope or  accounting  principles  , except that his report for the fiscal
year ended December 31, 1998 contained an  explanatory  paragraph  regarding the
substantial doubt about the Company's ability to continue as a going concern The
decision to dismiss  Montagna was approved by the Company's  Board of Directors.
During the two most recent fiscal years and  subsequent  interim  period through
February 21, 2000,  the Company has not had any  disagreements  with Montagna on
any matter of accounting principles or practices, financial statement disclosure
or auditing scope or procedure. The Company has engaged Stefanou & Company , LLP
("Stefanou")  as its  certifying  accountant  as of  February  21,  2000 for the
Company's fiscal year ending December 31, 1999.

         The Company has not consulted Stefanou  previously.  Montagna's letter,
which is required pursuant to Item 304(a)(3) of Regulation S-B, is attached.







ITEM 7.   FINANCIAL STATEMENTS AND EXHIBITS.


 Exhibit No.
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16    Letter from Gregory M. Montagna, CPA, P.C. to the Commission, dated February 21, 2000.


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                                   SIGNATURES

      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.

Date:  February 21, 2000              /s/ John F. Huguet
                                    ------------------------------------
                                    John F. Huguet
                                    President


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