G. Brad Beckstead - ----------------- Certified Public Accountant 330 E. Warm Springs Rd. Las Vegas, NV 89119 702.528.1984 425.928.2877 efax November 27, 2000 Securities and Exchange Commission Washington, D.C. 20549 Ladies and Gentlemen: I was previously principal accountant for Ecom Technologies, Inc. (the "Company") and reported on the financial statements of the Company for the periods ended June 30, 2000 and December 31, 1999. Effective November 23, 2000, my appointment as principal accountant was terminated. I have read the Company's statements included under Item 4 of its Form 8-K dated November 23, 2000, and I agree with such statements, except that I am not in a position to agree or disagree with the Company's statement that the change was approved by the Board of Directors or that KPMG, LLP was not engaged regarding any matter requiring disclosure under Regulation S-K, Item 304(a)(2). Very truly yours, G. Brad Beckstead, CPA