April 3, 2000


Dear SEC,

     Gray & Northcutt, Inc. agrees with the following statements as contained in
the form 8-K dated March 17, 2000 for NextPath Technologies, Inc.:

     "In  the course  of performing  our work,  we have  concluded that NextPath
lacks the internal controls necessary for the  development of reliable financial
statements.   Further, information  has come  to our attention  that leads us to
conclude  that we  should  not  rely  upon  the  repensentations  of  NextPath's
management in place during the period covered by this audit".

Sincerely,



By:/s/Gray & Northcutt, Inc.
   -------------------------
   Gray & Northcutt, Inc.