World Gaming PLC · 6-K · For 4/23/03

Filed On 4/23/03 4:58pm ET   ·   SEC File 0-32793   ·   Accession Number 1161697-3-144

Report of a Foreign Private Issuer   ·   Form 6-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 6-K         Report of a Foreign Private Issuer                    13     57K 

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

FORM 6-K

REPORT OF FOREIGN PRIVATE ISSUER
PURSUANT TO RULE 13a-16 OR 15d-16 OF THE
 SECURITIES EXCHANGE ACT OF 1934

For the month of April, 2003

WORLD GAMING PLC
----------------
(Exact Name as Specified in its Charter)

 N/A
 ---
(Translation of Registrant's Name)

 Station House, Station Road
 Barnes Common
 London, SW13 OHT, England
 -------------------------
 (Address of principal executive offices) (Zip code)

         Indicate by check mark whether the registrant files or will file annual
reports under cover Form 20-F or Form 40-F.                                     

Form 20-F    X         Form 40-F                              
-----                  -----            

 Indicate by check mark whether the registrant by furnishing the
information contained in this Form is also thereby furnishing the information to
the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of  
1934.                                                                           

Yes                    No    X                                
-----                 -----                         

    If "Yes" is marked, indicate below the file number assigned to the
registrant in connection with Rule 12g3-2(b): Not applicable.                   

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EXPLANATORY NOTE: This Form 6-K is being filed to disclose an 
investment in World Gaming Plc (the "Registrant"), changes in its Board of      
Directors and management, and a change in the Registrant's certifying           
independent accountant.                                                         

        I. On April 4, 2003, the Registrant completed the sale of shares and a
convertible note to Goodison Park Limited. Specifically, Goodison Park purchased
5,000,000 ordinary shares of the Registrant for a purchase price of             
U.S.$600,000. In addition to the sale of such shares, the Registrant issued to  
Goodison Park an unsecured convertible note in the principal amount of          
U.S.$900,000 against a loan by Goodison Park to the Registrant in the same      
amount. The unpaid principal amount of the note is convertible at any time at a 
rate of U.S.$0.12 per share, for an aggregate of up to 7,500,000 ordinary shares
of the Registrant. The Note matures two years from the date of issue, bears no  
interest, and is convertible into ordinary shares at the discretion of Goodison 
Park until the Note is fully repaid. The proceeds of the sale and loan will be  
used for working capital and general corporate purposes. Goodison Park Limited  
is a corporation organized under the laws of the British Virgin Islands, and a  
subsidiary of Sportingbet Plc, the Registrant's largest licensee.               

  II. Effective April 4, 2003, the Registrant's Board of Directors
elected Victor Collins, to serve as a member of the Board of Directors until the
next Annual General Meeting . On April 9, 2003, Nicholas Jackson, the           
Registrant's then Chief Executive Officer and a member of the Board of          
Directors, resigned from both positions. Clare Roberts and Victor Collins, the  
then remaining members of the Registrant's Board of Directors, elected new      
directors in accordance with English law and the Registrant's constitutional    
documents. As of April 11, 2003, the following persons joined Mr. Roberts and   
Mr. Collins as new members of the Registrant's Board of Directors: James        
Grossman, Daniel Moran, and David Fleming. Also effective April 11, 2003, Mr.   
Grossman replaced Mr. Roberts as Chairman, and Daniel Moran was selected by the 
Board of Directors as the Registrant's new Chief Executive Officer. In addition 
to the foregoing, Simon Coulthard resigned as Group Finance Director effective  
April 15, 2003.                                                                 

                  Daniel Moran, the Registrant's new Chief Executive Officer and
a new director, has over 15 years of international business experience,         
primarily in the technology and Internet sectors. Most recently, he was the     
Managing Director for Sportingbet Australia, where his duties included strategic
planning, automation of the business processes, overseeing operations,          
regulatory compliance, government relations and the management of a 50 personnel
staff. Prior to joining Sportingbet in March 2000, Mr. Moran was a consultant in
Australia, providing advice to companies seeking to organize and become licensed
to conduct Internet gaming operations in a regulated market.                    

                  James Grossman, the Registrant's new Chairman of the Board, is
an attorney based in San Francisco, California in the United States. Mr.        
Grossman has been Of Counsel to the law firm of Reed Smith Crosby Heafey        
(formerly Crosby, Heafey, Roach & May) since January 2000. From 1995 to 1999 he 
was a sole practitioner as well as business consultant.                         

             Victor Collins, a new member of the Registrant's Board of
Directors, has been the Director of Finance and Investment for Intermar         
Investment Resources in Brazil, focusing primarily on industrial investments    
over the last 7 years. Over the past 20 years, Mr. Collins has                  

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also been an investment and finance consultant for companies such as Goodison   
Park Limited and other companies within the leisure industry.                   

              David Fleming is currently Chief Technology Officer of the
Registrant and is responsible for the technology of its global operations. Mr.  
Fleming joined the Registrant from IronLion Management Inc., a wireless         
incubation company, where he held the position of Chief Technical Officer and   
Partner. Previously, Mr. Fleming was founder and Chief Technology Officer at    
White Picket Defense Inc., a wireless security product company.                 

          Attached hereto as exhibits to this Form 6-K are press
releases issued by the Registrant dated April 7, 9 and 11, 2003 relating to     
certain of the foregoing matters.                                               

      III. As of April 11, 2003, the Registrant dismissed HJ & Associates,
LLC ("HJ & Associates") as its principal independent auditor in the United      
States effective February 15, 2003. HJ & Associates has audited the Registrant's
financial statements for the financial years ended April 30, 2001 and 2000 and  
the eight month period ended December 31, 2001.                                 

            HJ & Associates was dismissed following the Registrant's
reorganization into a new holding company structure and concurrent re-domicile  
to the United Kingdom. As a consequence of such reorganization and re-domicile, 
the Registrant was required to engage a U.K. accounting firm to serve as its    
auditor in the United Kingdom for U.K. reporting purposes. On June 20, 2002 at  
the Registrant's Annual General Meeting, the Registrant engaged Baker Tilly, a  
United Kingdom auditing and accounting firm as its U.K. auditor, while HJ &     
Associates continued to serve as the Registrant's auditor for reporting purposes
in the United States. The Registrant later decided to centralize all auditing   
functions in Baker Tilly, and the Board of Directors approved the dismissal of  
HJ & Associates and the engagement of Baker Tilly as the Registrant's principal 
independent auditor for reporting purposes both in the United Kingdom and the   
United States with respect to the annual financial statements for the year ended
December 31, 2002 and thereafter, as confirmed by the Registrant's Board of     
Directors on April 11, 2003.                                                    

              None of the reports of HJ & Associates on the Registrant's
consolidated financial statements during the financial years ended April 30,    
2001 and 2000 and the eight month period ended December 31, 2001 contained an   
adverse opinion or a disclaimer of opinion, or was qualified or modified as to  
uncertainty, audit scope, or accounting principles, except as set forth in the  
next paragraph.                                                                 

         HJ & Associates' report on the consolidated financial
statements of the Registrant at the eight months ended December 31, 2001 and the
financial years ended April 30, 2001 and 2000 contained a separate paragraph    
stating: "The accompanying consolidated financial statements have been prepared 
assuming that the Company will continue as a going concern. As discussed in Note
19 to the consolidated financial statements, the Company has accumulated        
significant losses, has negative working capital and deficit in stockholders'   
equity, all of which raise substantial doubt about its ability to continue as a 
going concern. Management's plans in regard to these natters are also described 
in Note 19. The consolidated financial statements do not include any adjustments
that might result from the outcome of these uncertainties."                     

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              During the eight month period ended December 31, 2001, the
financial years ended April 30, 2001 and 2000 and the subsequent interim period 
through February 15, 2003, Registrant and HJ & Associates did not have any      
disagreement as defined in Item 304(a)(1)(iv) of Regulation S-K and the related 
instructions, on any matter of the accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which disagreement, if not
resolved to the satisfaction of HJ & Associates would have caused it to make    
reference in connection with its report on the Registrant's financial statements
to the subject matter of the disagreement.                                      

              During the eight month period ended December 31, 2001, the
financial years ended April 30, 2001 and 2000 and the subsequent interim period 
through February 15, 2003, HJ & Associates has not advised the Registrant that: 

                           (a) the internal controls necessary for Registrant to
develop reliable financial statements do not exist;                             

                        (b) information has come to its attention that has
led it to no longer be able to rely on management's representations, or that has
made it unwilling to be associated with the financial statements prepared by    
Registrant's management;                                                        

                       (c) (1) the scope of its audit should be expanded
significantly, or that information has come to its attention that if further    
investigated may (i) materially impact the fairness or reliability of either: a 
previously issued audit report or the underlying financial statements; or the   
financial statements issued or to be issued covering the financial periods      
subsequent to the date of the most recent financial statements covered by an    
audit report, or (ii) cause it to be unwilling to rely on Registrant            
management's representations or be associated with Registrant's financial       
statements; and (2) due to their dismissal or for any other reason, HJ &        
Associates did not so expand the scope of its audit or conduct such further     
investigation; or                                                               

                        (d) (1) information has come to its attention that
materially impacts the fairness or reliability of either (i) a previously issued
audit report or the underlying financial statements, or (ii) the financial      
statements issued or to be issued covering the financial periods subsequent to  
the audit report issued for the eight month period ended December 31, 2001, and 
the financial years ended April 30, 2001 and 2000; and (2) due to the dismissal 
the issue has not been resolved to the auditor's satisfaction prior to its      
dismissal.                                                                      

                 Attached hereto as an exhibit to this Form 6-K is a letter by
HJ & Associates, LLC dated April 23, 2003 to the Securities and Exchange        
Commission relating to the change of the certifying accounting firms by the     
Registrant. The letter is incorporated herein by reference.                     

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EXHIBITS                                                                        

Exhibit           Description of Exhibit                                        
-------           ----------------------                                        

1        Press Release by Registrant, dated April 7, 2003                       

2        Press Release by Registrant, dated April 9, 2003                       

3        Press Release by Registrant, dated April 11, 2003                      

4        Letter of HJ & Associates, LLC dated April 23, 2003                    

SIGNATURES

      Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused the report to be signed on its behalf by the     
undersigned, thereunto duly authorized.                                         

Date:    April 23, 2003                                                         

                WORLD GAMING PLC

                      By: /s/ James Grossman
                     Name:  James Grossman
                             Title:  Chairman of the Board

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 EXHIBIT INDEX

Exhibit           Description of Exhibit                                        
-------           ----------------------                                        

1        Press Release by Registrant, dated April 7, 2003                       

2        Press Release by Registrant, dated April 9, 2003                       

3        Press Release by Registrant, dated April 11, 2003                      

4        Letter of HJ & Associates, LLC dated April 23, 2003                    

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                                                                       EXHIBIT 1

WORLD GAMING PLC SECURES STRATEGIC FINANCIAL PARTNER                            
- NEW RELATIONSHIP BRINGS STABILITY AND PROVIDES CATALYST FOR GROWTH            

LONDON, UK, 7 APRIL, 2003 - World Gaming plc (OTC BB: WGMGY), a UK-based        
I-gaming software and e-business services company, is pleased to announce that  
it has entered into a strategic financial partnership with Goodison Park        
Limited.                                                                        

INVESTMENT                                                                      
Goodison Park Ltd, an investment company specializing in Information Technology 
investment and development, has acquired an interest in World Gaming plc by way 
of share acquisition and a convertible loan.                                    

LONG TERM COMMITMENT                                                            
The investment enables World Gaming to fund its capital requirements and new    
product development costs to accelerate growth. Goodison Park Limited has       
identified online gaming as an investment with excellent growth potential and   
indicated to World Gaming's Board of Directors that additional funds are        
available to finance advancements in the future.                                

FOCUSING ON THE FUTURE                                                          
Commenting on the investment Nicholas Jackson, World Gaming's CEO stated,       
"Goodison Park Limited's investment may well prove to be a watershed in the     
Company's history. World Gaming plc can look forward to the future with         
increased confidence knowing that it has an investor who, by providing          
significant funds, has demonstrated their commitment to the long-term success of
the Company by providing significant funding. Goodison Park Limited's investment
is extremely good news for World Gaming and its shareholders."                  

CORPORATE BACKGROUND                                                            
World Gaming plc is a UK-based I-gaming software and e-business services        
company. The Company is an international developer, licensor, and provider of   
online gaming products, including casino, sportsbook, and pari-mutuel betting.  
For more information about World Gaming PLC, visit the company's Web site at    
www.worldgamingplc.co.uk.                                                       

Starnet Systems International Inc., a subsidiary of the Company incorporated and
operating out of Antigua, licenses its gaming software to third parties for an  
initial licensing fee and monthly royalties. Inphinity Interactive Inc., a      
wholly owned subsidiary of the Company develops gaming software and web pages.  
The Company's Internet casino is operated by its subsidiary, World Gaming Europe
Limited and is incorporated and operating out of the U.K. The address for this  
site is www.worldgaming.com.                                                    

Contact:                                                                        
Investor Relations                                                              
World Gaming plc                                                                
Rob.Grace@WorldGaming.com                                                       

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SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS                               

We make certain forward-looking statements in this document within the meaning  
of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the
Securities Exchange Act of 1934, as amended. The Private Securities Litigation  
Reform Act of 1995 provides a safe harbour for forward-looking statements. To   
comply with the terms of the safe harbour, we note that a variety of factors    
could cause our actual results and experience to differ substantially from the  
anticipated results or other expectations expressed in our forward-looking      
statements. When words and expressions such as: "believes," "expects,"          
"anticipates," "estimates," "plans," "intends," "objectives," "goals," "aims,"  
"projects," "forecasts," "possible," "seeks," "may," "could," "should," "might,"
"likely," "enable" or similar words or expressions are used in this document, as
well as statements containing phrases such as "in our view," "there can be no   
assurance," "although no assurance can be given" or "there is no way to         
anticipate with certainty," forward-looking statements are being made. These    
forward-looking statements speak as of the date of this document.               

The forward-looking statements are not guarantees of future performance and     
involve risk and uncertainties. These risks and uncertainties may affect the    
operation, performance, development and results of our business and could cause 
future outcomes to differ materially from those set forth in our forward-looking
statements. These statements are based on our current beliefs as to the outcome 
and timing of future events, and actual results may differ materially from those
projected or implied in the forward looking statements. Further, some           
forward-looking statements are based upon assumptions of future events which may
not prove to be accurate. The forward-looking statements involve risks and      
uncertainties including, without limitation, the risks and uncertainties        
referred to in our filings with the Securities and Exchange Commission,         
including our most recent Form 20-F.                                            

We undertake no obligation to publicly update or revise any forward-looking     
statements as a result of future developments, events and conditions outside of 
our control. New risk factors emerge from time to time and it is not possible   
for us to predict all such risk factors, nor can we assess the impact of all    
such risk factors on our business or the extent to which any factor, or         
combination of factors, may cause actual results to differ significantly from   
those forecast in any forward-looking statements. Given these risks and         
uncertainties, investors should not overly rely or attach undue weight to our   
forward-looking statements as an indication of our actual future results.       

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                                                                       EXHIBIT 2

WORLD GAMING PLC ANNOUNCES INVESTMENT BY SPORTINGBET PLC; RESIGNATION OF CEO    
- INDICATES STRENGTHENED BOARD OF DIRECTORS                                     

LONDON, UK, 9 APRIL, 2003 - World Gaming plc (OTC BB: WGMGY), a UK-based        
I-gaming software and e-business services company, is pleased to provide        
additional details on the strategic partnership with Goodison Park Ltd. that was
announced in a press release dated 7 April, 2003. Goodison Park Ltd. is a       
subsidiary of Sportingbet Plc, World Gaming's largest licensee.                 

Sportingbet has advised the Company that this investment has been made with the 
intention of securing the Company's future as an independent entity and to      
ensure that the Company is able to deliver the leading package of software to   
the online gaming industry. Sportingnet advises that it is lending its financial
support to increasing the Company's creativity and accelerating its product     
development.                                                                    

Concurrent with Sportingbet's investment, Nicholas Jackson, the current Chief   
Executive of World Gaming, submitted his resignation as a member of the Board of
Directors and as Chief Executive Officer with immediate effect. Nicholas        
Jackson, outgoing Chief Executive Officer of World Gaming, stated:              

"After having given a number of years' service to World Gaming, I am pleased to 
be departing having secured new investment for World Gaming and insured its     
future prosperity, through arranging investment from World Gaming's largest     
licensee, Sportingbet. Previously I have not been in a position to disclose that
Goodison Park is a subsidiary of Sportingbet, but I am now free to do so.       
Accordingly, I wish the incoming members of the World Gaming Board every success
for the future in continuing World Gaming's commitment to quality and           
performance."                                                                   

The existing Board is now in the process of electing new Board members. This    
procedure is expected to be completed later this week and the new Board will    
select a new Chief Executive Officer thereafter.                                

CORPORATE BACKGROUND                                                            
World Gaming plc is a UK-based I-gaming software and e-business services        
company. The Company is an international developer, licensor, and provider of   
online gaming products, including casino, sportsbook, and pari-mutuel betting.  
For more information about World Gaming PLC, visit the company's Web site at    
www.worldgamingplc.co.uk.                                                       

Starnet Systems International Inc., a subsidiary of the Company incorporated and
operating out of Antigua, licenses its gaming software to third parties for an  
initial licensing fee and monthly royalties. Inphinity Interactive Inc., a      
wholly owned subsidiary of the Company develops gaming software and web pages.  
The Company's Internet casino is operated by its subsidiary, World Gaming Europe
Limited and is incorporated and operating out of the U.K. The address for this  
site is www.worldgaming.com.                                                    

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Contact:                                                                        
Investor Relations                                                              
World Gaming plc                                                                
Rob.Grace@WorldGaming.com                                                       

SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS                               

We make certain forward-looking statements in this document within the meaning  
of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the
Securities Exchange Act of 1934, as amended. The Private Securities Litigation  
Reform Act of 1995 provides a safe harbour for forward-looking statements. To   
comply with the terms of the safe harbour, we note that a variety of factors    
could cause our actual results and experience to differ substantially from the  
anticipated results or other expectations expressed in our forward-looking      
statements. When words and expressions such as: "believes," "expects,"          
"anticipates," "estimates," "plans," "intends," "objectives," "goals," "aims,"  
"projects," "forecasts," "possible," "seeks," "may," "could," "should," "might,"
"likely," "enable" or similar words or expressions are used in this document, as
well as statements containing phrases such as "in our view," "there can be no   
assurance," "although no assurance can be given" or "there is no way to         
anticipate with certainty," forward-looking statements are being made. These    
forward-looking statements speak as of the date of this document.               

The forward-looking statements are not guarantees of future performance and     
involve risk and uncertainties. These risks and uncertainties may affect the    
operation, performance, development and results of our business and could cause 
future outcomes to differ materially from those set forth in our forward-looking
statements. These statements are based on our current beliefs as to the outcome 
and timing of future events, and actual results may differ materially from those
projected or implied in the forward looking statements. Further, some           
forward-looking statements are based upon assumptions of future events which may
not prove to be accurate. The forward-looking statements involve risks and      
uncertainties including, without limitation, the risks and uncertainties        
referred to in our filings with the Securities and Exchange Commission,         
including our most recent Form 20-F.                                            

We undertake no obligation to publicly update or revise any forward-looking     
statements as a result of future developments, events and conditions outside of 
our control. New risk factors emerge from time to time and it is not possible   
for us to predict all such risk factors, nor can we assess the impact of all    
such risk factors on our business or the extent to which any factor, or         
combination of factors, may cause actual results to differ significantly from   
those forecast in any forward-looking statements. Given these risks and         
uncertainties, investors should not overly rely or attach undue weight to our   
forward-looking statements as an indication of our actual future results.       

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                                                                       EXHIBIT 3

WORLD GAMING PLC COMPLETES NEW BOD; APPOINTS CEO                                
- EXPRESSES COMMITMENT TO REGULATION, ACCOUNTABILITY, GROWTH AND SHAREHOLDER    
VALUE.                                                                          

LONDON, UK, 11 April, 2003 - World Gaming plc (OTC BB: WGMGY), a UK-based       
I-gaming software and e-business services company, is pleased to announce a new 
board of directors consisting of James Grossman, a San Francisco-based attorney,
who will serve as Chairman; Daniel Moran, World Gaming's Chief Executive        
Officer; David Fleming, World Gaming's Chief Technology Officer; Clare Roberts, 
World Gaming's Antiguan counsel; and Victor Collins, a UK-based financier. The  
board has selected Daniel Moran as the Chief Executive Officer.                 

Daniel Moran has over 15 years of international business expertise, primarily in
the technology and Internet sectors. Most recently he was the Managing Director 
for Sportingbet Australia. Mr. Moran has a broad range of technology-related    
experience through his software and I-gaming companies, his entrepreneurial     
endeavors and with corporate giants such as Motorola.                           
"Moving forward World Gaming will be operating as a progressive, independent    
company and abide by the following core values: regulatory compliance, public   
accountability, product innovation, and shareholder value", stated Mr. Moran.   
"The first step for the company is the development of a fresh, clear business   
plan."                                                                          

CORPORATE BACKGROUND                                                            
World Gaming plc is a UK-based I-gaming software and e-business services        
company. The Company is an international developer, licensor, and provider of   
online gaming products, including casino, sportsbook, and pari-mutuel betting.  
For more information about World Gaming PLC, visit the company's Web site at    
www.worldgamingplc.co.uk.                                                       

Starnet Systems International Inc., a subsidiary of the Company incorporated and
operating out of Antigua, licenses its gaming software to third parties for an  
initial licensing fee and monthly royalties. Inphinity Interactive Inc., a      
wholly owned subsidiary of the Company develops gaming software and web pages.  
The Company's Internet casino is operated by its subsidiary, World Gaming Europe
Limited and is incorporated and operating out of the U.K. The address for this  
site is www.worldgaming.com.                                                    

Contact:                                                                        
Investor Relations                                                              
World Gaming plc                                                                
Rob.Grace@WorldGaming.com                                                       

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SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS                               

We make certain forward-looking statements in this document within the meaning  
of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the
Securities Exchange Act of 1934, as amended. The Private Securities Litigation  
Reform Act of 1995 provides a safe harbour for forward-looking statements. To   
comply with the terms of the safe harbour, we note that a variety of factors    
could cause our actual results and experience to differ substantially from the  
anticipated results or other expectations expressed in our forward-looking      
statements. When words and expressions such as: "believes," "expects,"          
"anticipates," "estimates," "plans," "intends," "objectives," "goals," "aims,"  
"projects," "forecasts," "possible," "seeks," "may," "could," "should," "might,"
"likely," "enable" or similar words or expressions are used in this document, as
well as statements containing phrases such as "in our view," "there can be no   
assurance," "although no assurance can be given" or "there is no way to         
anticipate with certainty," forward-looking statements are being made. These    
forward-looking statements speak as of the date of this document.               

The forward-looking statements are not guarantees of future performance and     
involve risk and uncertainties. These risks and uncertainties may affect the    
operation, performance, development and results of our business and could cause 
future outcomes to differ materially from those set forth in our forward-looking
statements. These statements are based on our current beliefs as to the outcome 
and timing of future events, and actual results may differ materially from those
projected or implied in the forward looking statements. Further, some           
forward-looking statements are based upon assumptions of future events which may
not prove to be accurate. The forward-looking statements involve risks and      
uncertainties including, without limitation, the risks and uncertainties        
referred to in our filings with the Securities and Exchange Commission,         
including our most recent Form 20-F.                                            

We undertake no obligation to publicly update or revise any forward-looking     
statements as a result of future developments, events and conditions outside of 
our control. New risk factors emerge from time to time and it is not possible   
for us to predict all such risk factors, nor can we assess the impact of all    
such risk factors on our business or the extent to which any factor, or         
combination of factors, may cause actual results to differ significantly from   
those forecast in any forward-looking statements. Given these risks and         
uncertainties, investors should not overly rely or attach undue weight to our   
forward-looking statements as an indication of our actual future results.       

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                                                                       EXHIBIT 4

Office of the Chief Accountant                                                  
Securities and Exchange Commission                                              
Mail Stop 11-3                                                                  
450 Fifth Street, N.W.                                                          
Washington, D.C. 20549                                                          

April 23, 2003                                                                  

Dear Sir or Madam:                                                              

We have read the information contained in Section III of the Form 6-K for the   
month of April, 2003, of World Gaming Plc (Commission File Number 0-32793) to be
filed with the Securities and Exchange Commission, and are in agreement with the
information contained therein, except that we are not in a position to          
independently verify that the change was ratified by the Board of Directors of  
World Gaming Plc on April 11, 2003.                                             

Yours truly,                                                                    

/s/ HJ & Associates, LLC                                                        

HJ & Associates, LLC                                                            
Salt Lake City, Utah                                                            

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Dates Referenced Herein   and   Documents Incorporated By Reference

				Referenced-On Page
This 6-K Filing		Date		First		Last			Other Filings
		4/30/00		3		4
		4/30/01		3		4			20-F
		12/31/01		3		4			20-F, NT 20-F
		6/20/02		3
		12/31/02		3					20-F
		2/15/03		3		4
		4/4/03		2
		4/7/03		5		6
		4/9/03		2		6
		4/11/03		2		13
		4/15/03		2
Filed On / Filed As Of / For The Period Ended		4/23/03		4		13
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