HANSEN, BARNETT & MAXWELL A Professional Corporation CERTIFIED PUBLIC ACCOUNTANTS Bus (801) 532-2200 Member of AICPA Division of Firms Fax (801) 532-7944 Member of SECPS 345 East Broadway, Suite 200 Member of Summit International Associates Salt Lake City, Utah 84111-2693 May 8, 2000 Securities and Exchange Commission Washington, DC 20549 re: World Wireless Communications, Inc. We have read the statements World Wireless Communications, Inc. made in its Form 8-K dated May 1, 2000 regarding changes in the registrant's certifying accounts. We agree with the statements made therein. /s/ HANSEN, BARNETT & MAXWELL ----------------------------- HANSEN, BARNETT & MAXWELL 5