EXHIBIT 16

December 4, 2003



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

Ladies and Gentlemen:

We have read Item 4 of Form 8-K dated  December 1, 2003,  of Sprint  Corporation
and are in agreement  with the  statements  contained  in the second,  third and
fourth  paragraphs  of Item 4 presented  on page 1 therein.  We have no basis to
agree or disagree with other statements of the registrant contained therein.

                              /s/ Ernst & Young LLP
                              Ernst & Young LLP