EXHIBIT 99.3
                                   AFFIDAVIT


A.   AUTHORIZED  REPRESENTATIVE:I HEREBY AFFIRM THAT I am the Vice President and
     Chief Financial Officer and the duly authorized representative of Executive
     Telecard,  Ltd. (the  "Company") and that I possess the legal  authority to
     make this Affidavit on behalf of myself and the Company.

B.   CERTIFICATION OF OMISSION OF CONSENT:I FURTHER AFFIRM THAT: the Company has
     very recently nominated Mr. John H. Wall as a Nominee Director. Pursuant to
     Rule 438 of Regulation C under the  Securities  Act of 1933,  under which a
     person  nominated  to  become  a  director  is to  file  a  consent  with a
     registration statement,  the Company made all reasonable efforts to contact
     Mr.  Wall,  but has been unable to contact Mr. Wall to obtain such  consent
     because Mr. Wall is traveling.  It is therefore impractical for the Company
     to obtain an executed  consent from Mr. Wall to file with the  registration
     statement.  The  Company is  continuing  its  efforts to locate Mr. Wall to
     obtain such  consent,  and when such consent is obtained,  shall  forthwith
     file Mr. Wall's consent with the Securities Exchange Commission.

C.   ACKNOWLEDGMENT:I  ACKNOWLEDGE THAT this Affidavit is to be furnished to the
     Securities Exchange Commission.

          I DO SOLEMNLY  DECLARE AND AFFIRM UNDER THE  PENALTIES OF PERJURY THAT
THE CONTENTS OF THIS AFFIDAVIT ARE TRUE AND CORRECT TO THE BEST OF MY KNOWLEDGE,
INFORMATION, AND BELIEF.


                                  Executive Telecard, Ltd.

                                  By: /s/ John E. Koonce, III
                                      ----------------------------------
                                          John E. Koonce, III
                                          Vice President and Chief
                                          Financial Officer

                                 (Authorized Representative and Affiant)

                                  DATE: May 27, 1999
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