-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>/in/edgar/work/20000727/0001058307-00-000017/0001058307-00-000017.txt : 20000921
<SEC-HEADER>0001058307-00-000017.hdr.sgml : 20000921
ACCESSION NUMBER:		0001058307-00-000017
CONFORMED SUBMISSION TYPE:	8-K/A
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20000721
ITEM INFORMATION:		
ITEM INFORMATION:		
FILED AS OF DATE:		20000727

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SWIFTY CARWASH & QUIK LUBE INC
		CENTRAL INDEX KEY:			0001058307
		STANDARD INDUSTRIAL CLASSIFICATION:	 [7500
]		IRS NUMBER:				650783722
		FISCAL YEAR END:			1231
</COMPANY-DATA>

		FILING VALUES:
			FORM TYPE:		8-K/A
			SEC ACT:		
			SEC FILE NUMBER:	000-25097
			FILM NUMBER:		679889
</FILING-VALUES>

			BUSINESS ADDRESS:	
				STREET 1:		17521 CRAWLEY ROAD
				CITY:			ODESSA
				STATE:			FL
				ZIP:			33556
				BUSINESS PHONE:		3139261603
</BUSINESS-ADDRESS>

				MAIL ADDRESS:	
					STREET 1:		17521 CRAWLEY ROAD
					STREET 2:		17521 CRAWLEY ROAD
					CITY:			ODESSA
					STATE:			FL
					ZIP:			33556
</MAIL-ADDRESS>
</FILER>
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>0001.txt
<DESCRIPTION>CHANGE OF ACCOUNTANTS
<TEXT>


                       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: July 21, 2000

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

             Florida                0-25097                  65-078-3722
    (State or other jurisdiction   (Commission              (IRS Employer
          Incorporation)           File Number)           Identification No.)


             201 East Kennedy Boulevard, Suite 520, Tampa, FL 33602
               (Address of principal executive offices) (Zip Code)

                                  813-221-8927
              (Registrant's telephone number, including area code)

                      17521 Crawley Road, Odessa, FL 33556
         (Former name or former address, if changed since last report.)



<PAGE>



Item 4.  Change In Independent Accountants.

     Effective July 21, 2000, SwiftyNet.com, Inc. (hereinafter "SwiftyNet") has
engaged Semago & Co., P.A. as its independent auditors for the year ending
December 31, 2000 to replace the firm of Pender Newkirk & Company, C.P.A., which
was dismissed as its auditors effective July 21, 2000. The decision to change
auditors was approved by SwiftyNet's Board of Directors.

     The reports of Pender, Newkirk & Company, on the consolidated financial
statements of SwiftyNet.com, Inc., from August 13, 1997 (inception) to December
31, 1999, did not contain an adverse opinion or a disclaimer of opinion and were
not qualified as to uncertainty, audit scope or accounting principles.

     There were no disagreements with Pender, Newkirk & Company on any matters
of accounting principles or practices, financial statement disclosure or
auditing scope and procedures in connection with the audits of SwiftyNet's
consolidated financial statements for the two-year period ended December 31,
1999 or with regard to SwiftyNet's most recent 10-QSB filed May 13, 2000.

Item 7. Financial Statements and Exhibits.

     See the letter from Pender Newkirk & Company attached.

                                   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 thereunto duly authorized.


                                          SWIFTYNET.COM, INC.
                                          (Registrant)


Dated: July 21, 2000
                                            /s/ Rachel Steele
                                           -------------------------
                                           RACHEL STEELE, President, Secretary

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>2
<FILENAME>0002.txt
<DESCRIPTION>LETTER FROM PENDER NEWKIRK
<TEXT>




                             [PNC CPA'S letterhead]
==============================================================================

                        CHANGE IN CERTIFYING ACCOUNTANTS



Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549


Re:      SwiftyNet.com, Inc.
         File Reference No. 0-25097

Ladies and Gentlemen:

We have read the statements that we understand Swiftynet.com, Inc. will include
under Item 4 of the Form 8-K report it will file regarding the recent change of
auditors. We agree with such statements made regarding our firm. We have no
basis to agree or disagree with other statements made under Item 4.

/s/ Pender Newkirk & Company
Pender Newkirk & Company
Certified Public Accountants
Tampa, Florida
July 21, 2000




             [Pender Newkirk & Company Certified Public Accountants]
     [100 South Ashley Drive Suite 1650 Tampa, Florida 33602 (813) 229-2321
             Fax (813) 229-2359 Web Site: Web Site: www.pnccpa.com]
    [Member of Private Companies Practice Section and SEC Practice Section of
               American Institute of Certified Public Accountants]



</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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