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 the  Sprint  Retirement  Savings  Plan 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