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 for Bargaining  Unit Employees 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