8-K

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT

 Pursuant to Section 13 or 15(d) of the Securities Exchange Act Date of Report

             (Date of Earliest Event Reported): February 5th, 2002


                             NEW ENERGY CORPORATION
             (Exact Name of Registrant as Specified in its Charter)


         Utah                       333-38936                     87-0653434
(State of Incorporation)           (Commission                (IRS Employer No.)
                                   File Number)


  5685 La Jolla Blvd, La Jolla CA                                    92037
(Address of principal executive offices)                           (Zip Code)


       Registrant's telephone number, including area code: (619)-615-8647

ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

On February 5th, 2001, HJ & Associates, L.L.C resigned as auditors of New Energy
Corp.  HJ & Associates,  L.L.C had been the auditor of  UBETIGOLF,  Inc. (a Utah
Corporation)  prior to the  acquisition of New Energy  Corporation (a California
Corporation).

New  Energy  Corporation,  to date,  has not  retained a new  auditing  firm but
expects to do so in the near future.

The reports of HJ & Associates,  L.L.C on the Company's financial statements for
the past 2 fiscal years did not contain an adverse  opinion or a  disclaimer  of
opinion  nor were the  statements  qualified  or  modified  as to audit scope or
accounting principles.

The Company and HJ & Associates, L.L.C have not, in connection with the audit of
the Company's  financial  statements for the previous 2 fiscal years, or for any
subsequent  interim  periods prior to and including  February 5th, 2002, had any
disagreements  on any matter of accounting  principles  or practices,  financial
statement disclosures, or auditing scope or procedures,  which disagreement,  if
not  resolved to HJ &  Associates,  L.L.C  satisfaction,  would have caused HJ &
Associates, L.L.C to make reference to the subject matter of the disagreement in
connection with its reports.

ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS

(c)

16.1     Letter from former accountant re: change in certifying accountants.

                                   SIGNATURES

In accordance with the  requirements of the Exchange Act, the registrant  caused
this  report to be  signed on its  behalf  by the  undersigned,  thereunto  duly
authorized.

New Energy Corp.
(Registrant)

Date: 02/12/02                          /s/ Tor Ewald
                                        ----------------------------------------
                                        Tor Ewald, Secretary

EX-16.1

                                                                    Exhibit 16.1

Securities and Exchange Commission
Washington, D.C.  20549


Gentlemen:

We have been the independent  accountants for New Energy  Corporation  (formerly
UBETIGOLF, Inc.). On February 5, 2002, we resigned as independent accountants of
New  Energy  Corporation  (formerly  UBETIGOLF,  Inc.).  We have read New Energy
Corporation's  statements  included under Item 4 of its Form 8-K for February 5,
2002, and we agree with such statements.



HJ & Associates, LLC
Salt Lake City, Utah
February 13, 2002