EXHIBIT 16

December 1, 2003



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

Ladies and Gentlemen:

We have read the  Explanatory  Note and Item 4 of Form 8- K/A dated  October 14,
2003, of Sprint  Corporation and are in agreement with the statements  contained
in the  Explanatory  Note and the first,  third and fourth  paragraphs of Item 4
presented on pages 1 and 2 therein.  We have no basis to agree or disagree  with
other statements of the registrant contained therein.

                              /s/ Ernst & Young LLP
                              Ernst & Young LLP