8-K/A

                        U.S. SECURITIES AND EXCHANGE COMMISSION
                                Washington, D.C. 20549


                                      FORM 8-K/A


                                     CURRENT REPORT


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


       Date of Report (Date of earliest event reported): August 19, 2002


                                  SYCONET.COM, INC.
                (Exact name of registrant as specified in its charter)


                                         Nevada
              (State or jurisdiction of incorporation or organization)


                                         0-29113
                                  (Commission File Number)


                                        54-1838089
                        (I.R.S. Employer Identification Number)


        2240 Shelter Island Drive, Suite 202 San Diego, California      92106
                (Address of principal executive offices)             (Zip Code)


                    Registrant's telephone number:  (619) 226-3536


           (Former name or former address, if changed since last report)


ITEM 4.  CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.

(a)  Effective on August 19, 2002, the independent accountant
who was previously engaged as the principal accountant to audit the
Registrant's financial statements, Smith & Company, was dismissed.
This dismissal was approved by the Board of Directors.  This firm
audited the Registrant's financial statements for the fiscal year
ended December 31, 2001.  This firm's report on these financial
statements was modified as to uncertainty that the Registrant will
continue as a going concern; other than this, the accountant's report
on the financial statements for that period neither contained an
adverse opinion or a disclaimer of opinion, nor was qualified or
modified as to uncertainty, audit scope, or accounting principles.

     During the Registrant's most recent fiscal year and the
subsequent interim period preceding such dismissal, there were no
disagreements with the former accountant on any matter of accounting
principles or practices, financial statement disclosure, or auditing
scope or procedure.  In addition, there were no "reportable events"
as described in Item 304(a)(1)(iv)(B)1 through 3 of Regulation S-B
that occurred within the Registrant's most recent fiscal year and the
subsequent interim period preceding the former accountant's dismissal.

(b)  Effective on August 19, 2002, the firm of George Brenner,
C.P.A was engaged to serve as the new principal accountant to audit
the Registrant's financial statements.  The decision to retain this
firm was approved by the Board of Directors.  During the Registrant's
two most recent fiscal years, and the subsequent interim period prior
to engaging that accountant, neither the Registrant nor someone on
its behalf consulted the newly engaged accountant regarding any matter.

ITEM 7.  FINANCIAL STATEMENTS AND EXHIBITS.

     The Exhibits required by Item 601 of Regulation S-B, and an
index thereto, are attached.

                                  SIGNATURE

     Pursuant to the requirements of Section 13 or 15(d) 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.

                                                 Syconet.com, Inc.



Dated: October 30, 2002                          By: /s/  John Fleming
                                                 John Fleming, President

                                   EXHIBIT INDEX

Number                            Exhibit Description

16     Letter on Change in Certifying Accountant (see below).

EX-16

                                      EX-16

                   LETTER ON CHANGE IN CERTIFYING ACCOUNTANT

                                  Smith & Company
                            10 West 100 South, Suite 700
                           Salt Lake City, Utah 84101-1544
                                    (801) 575-8297


October 30, 2002


U.S. Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, N.W.
Washington, D.C. 20549

Re:  Syconet.com, Inc.
     SEC File No. 0-29113

Ladies and Gentlemen:

We were previously principal accountants for Syconet.com, Inc., and
on April 30, 2002, we reported on the financial statements of
Syconet.com, Inc. as of December 31, 2001, and for the year then
ended.  On August 19, 2002, we were dismissed as principal
accountants.  We have read Item 4 of the 8-K/A dated October 30, 2002
for Syconet.com, Inc. and agree with the statements contained therein
regarding Smith & Company.

Very truly yours,

Smith & Company


By: Roger B. Kennard
Roger B. Kennard