UNITED STATES
                  SECURITIES AND EXCHANGE COMMISSION
                        WASHINGTON, D.C.  20549

                             FORM 10-Q/A
                           AMENDMENT NO. 1

                              (Mark One)

   [X] QUARTERLY REPORT PURSUANT TO SECTION 13 or 15(d) OF THE
                   SECURITIES EXCHANGE ACT OF 1934
           For the quarterly period ended April 3, 1999.

                                 or

   [ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                   SECURITIES EXCHANGE ACT OF 1934
        For the transition period from          to           .
                   Commission File Number  0-22561

                            EFAX.COM, INC.
       (Exact name of Registrant as specified in its charter)

           Delaware                        77-0182451
    (State or other jurisdiction of    (I.R.S. Employer
     incorporation or organization)     Identification No.)


      1378 Willow Road, Menlo Park, California    94025
     (Address of principal executive offices)   (Zip Code)

             Registrant's telephone number, including
                    area code: (650) 324-0600

Indicate by check mark whether the registrant (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Securities Exchange Act of
1934 during the preceding 12 months (or for such shorter period that the
registrant was required to file such reports), and (2) has been subject to such
filing requirements for the past 90 days.  Yes [X]   No [  ]

As of May 5, 1999 there were 12,415,655 shares of common stock, $.01 par value,
outstanding.

This Report on Form 10-Q/A includes 8 pages with the Index to Exhibits located
on page 2.


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PART II.     OTHER INFORMATION

ITEM 6.     EXHIBITS AND REPORTS ON FORM 8-K


(a)    Exhibits.




Exhibit
Number                       Description
- ------                       -----------
      
10.56     Settlement Agreement dated as of April 9, 1999, by and
          between E-Fax Communications, Inc. and eFax.



   (b)    Reports on Form 8-K.  On February 8, 1999, the
   Registrant filed a Form 8-K in connection with the
   announcement that the corporate name of JetFax, Inc., a
   Delaware Corporation, had been changed to "eFax.com, Inc."
   which contained disclosures under on Item 5. Other Events and
   Item 7. Financial Statements, Pro Forma Financial Information
   and Exhibits. On March 12, 1999, the Registrant filed Form 8-K
   in connection with eFax.com's announcement that a complaint had
   been filed against the Registrant that contained disclosures
   under Item 5. Other Events.


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                            SIGNATURE

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 thereunto duly authorized.


                            EFAX.COM, INC.
                             (Registrant)

Date: June 30, 1999          By:   /s/ TODD J. KENCK
                                   -----------------

                                     Todd J. Kenck
                                     Vice President, Finance and
                                     Chief Financial Officer
                                     (Authorized Officer and
                                     Principal Accounting and
                                     Financial Officer)


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