G. BRAD BECKSTEAD, C.P.A.
                             330 E. WARM SPRINGS RD.
                            LAS VEGAS, NEVADA  89119

                           Telephone:  (702) 528-1984
                           Facsimile:  (425) 928-2877

February  6,  2001

Office  of  the  Chief  Accountant
Securities  and  Exchange  Commission
450  Fifth  Street,  N.W.
Washington,  D.C.  20549

Dear  Sirs/Mesdames:

RE:       E-COM  TECHNOLOGIES  CORP.  (THE  "COMPANY")

          I  have  read  the paragraphs of Item 4 included in the Company's Form
8-K/A  dated December 1, 2000 (originally filed with the Securities and Exchange
Commission  (the  "SEC") on December 6, 2000), and proposed to be filed with the
SEC  as  an amendment on or about February 7, 2001, and am in agreement with the
revised  disclosure  made  therein,  including  the  statements  that:

(a)     during  the  Company's  two  most recent fiscal years and the subsequent
interim  period preceding the change in accountants, there were no disagreements
between  the  Company  and  myself  with  respect  to  any  matter of accounting
principles  or  practices,  financial  statement disclosure or auditing scope or
procedure;  and

(b)     the  report  on  the  Company's financial statements that I prepared for
either  of  the  past  two  fiscal years did not contain an adverse opinion or a
disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit
scope  or  accounting  principles.

Yours  Truly,

G.  BRAD  BECKSTEAD,  C.P.A.

Per:  /s/  G.  Brad  Beckstead

G.  Brad  Beckstead

cc:     E-Com  Technologies  Corp.