Exhibit 16


January 24, 2000



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

Gentlemen:

We have read the statements made by Galaxy Telecom, L.P. which we understand
will be filed with the Commission, pursuant to Item 4 of Form 8-K, as part of
the Company's Form 8-K report dated January 27, 2000.  We agree with the
statements concerning our Firm in such Form 8-K.


Very truly yours,



PricewaterhouseCoopers LLP