UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, DC 20549

~~SECURITIES~~FORM ~~AND EXCHANGE COMMISSION~~8-K

~~Washington,~~CURRENT REPORT PURSUANT TO SECTION 13 OR 15(D~~.C.~~) ~~20549~~OF THE SECURITIES EXCHANGE ACT OF 1934

~~Form~~April ~~8-K~~30, 2009 (Date of earliest event reported)

~~CURRENT REPORT~~Etelcharge.com

~~Pursuant to Section 13 or 15~~(d)Exact Name of ~~the~~Registrant ~~Securities~~as ~~Exchange~~Specified ~~Act~~in ofIts ~~1934~~Charter)

~~Date~~Nevada (State ofor ~~Report~~Other ~~(Date~~Jurisdiction of ~~earliest event reported~~Incorporation) ~~March~~ ~~30, 2009~~

eTELCHARGE.COM



000-304-799	75-2847699
(Commission File Number)	(IRS Employer
	Identification No.)
124 Loftin Street, Suite 600
Cedar Hill, Texas	75104
(Address of Principal Executive Offices)	(Zip Code)

(~~Exact~~972)298-3800 (Registrant’s ~~name~~Telephone ofNumber, ~~registrant~~Including asArea ~~specified in its charter~~Code)

NEVADA	000-304799	75-2847699
(State or other jurisdiction	(Commission	(I.R.S. Employer
of incorporation)	File Number)	Identification No.)

Not Applicable
(Former Name or Former Address, if Changed Since Last Report)

124 Loftin St., Suite 600, Cedar Hill, TX 75104

(Address of principal executive offices) (zip code)

Registrant’s telephone number, including area code 972-298-3800

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

[ ] Pre-commencement communications pursuant to Rule 13e-4(c)) under the Exchange Act (17 CFR 240. 13e-4(c))

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~~Item~~ Check ~~4.01~~the ~~Changes~~appropriate inbox ~~Registrant’s~~below ~~Certifying~~if ~~Accountant~~the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

~~(a)~~ |_| ~~and~~Written ~~(b)~~communications ~~Changes~~pursuant into ~~Independent~~Rule ~~Registered~~425 ~~Public~~under ~~Accounting~~the ~~Firm~~Securities Act (17 CFR 230.425)

On |_| ~~March~~Soliciting ~~23,~~material ~~2009~~pursuant ~~the~~to ~~Board~~Rule of14a-12 ~~Directors~~under ~~of Etelcharge.com (~~the ~~“Company”)~~Exchange ~~approved~~Act ~~the engagement of Turner, Stone & Company, L.L.P.~~ (~~TS)~~17 asCFR ~~the Company’s independent registered public accounting firm for the year ending December 31, 2008~~240. ~~TS has informed the Company that it completed its client acceptance process on March 24, 2009. On April~~ 14a-12~~, 2008, the Company engaged the Accounting firm of Whitley Penn LLP (WP~~)~~. While~~ ~~WP performed accounting services including reviewing the Company’s quarterly financial reporting, it did not perform an audit.~~

~~During~~ |_| ~~the~~Pre-commencement ~~years~~communications ~~ended~~pursuant ~~December 31, 2008 and December 31, 2007 and through March 23, 2009, neither the Company nor anyone on its behalf has consulted with TS with respect~~ to ~~either~~Rule 14d-2(ib) ~~the~~under ~~application of accounting principles to a specified transaction, either completed or proposed, or~~ the ~~type~~Exchange ofAct audit opinion that might be rendered on the Company’s financial statements, and neither a written report nor oral advice was provided to the Company that TS concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue; or (~~ii)~~17 ~~any~~CFR ~~matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S~~240.14d-~~K and the related instructions to Item 304 of Regulation S-K) or a reportable event~~ 2(~~as defined in Item 304(a~~b)(1)~~(v)~~ ~~of Regulation S-K).~~

In |_| ~~connection~~Pre-commencement ~~with~~communications ~~the~~pursuant ~~selection of TS, on March 23, 2009 the Audit Committee decided not~~ to ~~continue~~Rule ~~the engagement of WP, and, as previously decided, not to renew the engagement of Malone & Bailey PC~~ 13e-4(~~M&B~~c) asunder the ~~Company’s~~Exchange ~~independent~~Act ~~registered~~(17 ~~public~~CFR ~~accounting firm effective immediately~~240.13e-4(c))

~~The~~Item ~~reports~~5.02. ofDepartures ~~M&B on the Company’s financial statements for the years ended December 31, 2007 and December 31, 2006 did not contain an adverse opinion or a disclaimer~~ of anDirectors ~~opinion, and were not qualified~~ or ~~modified~~Principal asOfficers; toElection ~~uncertainty,~~of ~~audit~~Directors; ~~scope~~Appointment orof ~~accounting~~Principal ~~principles, except that the reports include a qualification as to the Company’s ability to continue as a going concern~~Officers.

~~During~~ On ~~the~~April ~~years ended December 31, 2007 and December 31, 2006 and through September~~ 30, ~~2008,~~2009 ~~there~~Etelcharge.com ~~were no disagreements~~ (asthe ~~defined in Item 304(a~~“Company”)~~(l)(iv)~~ ofaccepted ~~Regulation S-K and~~ the ~~related~~resignation ~~instructions to Item 304~~ of ~~Regulation~~Ms. ~~S-K)~~Robyn ~~with~~Priest ~~M&B~~as orSenior WPVice onPresident ~~any~~and ~~matter~~Chief ofFinancial ~~accounting~~Officer. ~~principles~~Ms. orPriest ~~practices,~~resigned ~~financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved~~ to ~~the~~pursue ~~satisfaction~~other ofopportunities. ~~M&B~~The orCompany ~~WP,~~has ~~would~~launched ~~have~~a ~~caused~~search ~~M&B or WP to make reference to the subject matter of the disagreements in its reports on the financial statements~~ for ~~such~~a ~~years~~replacement.

~~The~~SIGNATURES Company has provided M&B and WP with a copy of the above disclosures, and has requested that M&B and WP furnish the Company with a letter addressed to the SEC stating whether or not it agrees with the statements made above. A copy of M&B’s letter dated March 30, 2009 is attached as Exhibit 16.1 to this Report. A copy of WP’s letter dated March 30, 2009 is attached as Exhibit 16.2 to this Report.

~~-2-~~ 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 hereunto duly authorized.

~~Item~~Dated: ~~9.01~~May ~~Financial~~1, ~~Statements and Exhibits.~~2009

Etelcharge.com (dRegistrant) ~~Exhibits~~/s/ Robert M. Howe, III —————————————— Chairman of the Board, President and CEO

~~EXHIBIT 16.1~~ -2-

Consent Letter from Malone & Bailey PC.

March 30, 2009

Office of the Chief Accountant

Division of Corporate Finance

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549-7561

RE: eTELCHARGE.COM – SEC FILE No. 000-304799

Dear Sir or Madam:

We are the former independent auditors for eTELCHARGE.COM (the “Company”). We have read the Company’s current report on Form 8-K dated March 30, 2009 and are in agreement with the disclosure in Item 4.01, insofar as it pertains to our firm. We have no basis to agree or disagree with other statements of the Company contained therein.

Yours truly,

MALONE & BAILEY, PC

EXHIBIT 16.2

Consent Letter From Whitley Penn LLP

Securities and Exchange Commission

Station Place

100 F Street, NE

Washington, D.C. 20549

RE:

eTELCHARGE.COM

File No. 000-304799

We have read eTELCHARGE.COM’s statements included under Item 4.01 of its

Form 8-K dated March 30, 2009, which is to be filed with the Securities and Exchange Commission, and we agree with such statements as they pertain to our Firm.

/s/ Whitley Penn LLP

Dallas, Texas

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SIGNATURES

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 hereunto duly authorized.

Etelcharge.com

(Registrant)

Date: March 30, 2009

/s/ Robert Howe

By: Robert Howe

Title: President & Chief Executive Officer

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