EXHIBIT 16


                          June 25, 2004




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 June 25,  2004,  of the Sprint  Retirement
Savings Plan and are in agreement  with the  statements  contained in the first,
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

Kansas City, Missouri