STOCKMAN KAST RYAN + CO., P.C. Certified Public Accountants 102 N. CASCADE AVENUE, SUITE 450 COLORADO SPRINGS, CO 80903 (719) 630-1186 (tel) (719) 630-1187 (fax) May 18, 1999 Securities and Exchange Commission Mail Stop 9-5 450 5th Street, N.W. Washington, D.C. 20549 Dear Sirs/Madams: We have read and agree with the comments in Item 4 of Form 8-K of Redwood Broadcasting, Inc. dated May 18, 1999. Yours truly, STOCKMAN KAST RYAN & CO., P.C.