EXHIBIT 16.1

August 10, 2000

Securities and Exchange Commission
Washington, DC  20549



Dear SEC,

        Crouch,  Bierwolf & Chisholm  agrees  with the  following  statement  as
contained   in  the  form  8-K  report   dated  August  10,  2000  for  NextPath
Technologies, Inc.:

        During the Company's  two most recent fiscal years,  there have not been
any disagreements  with Crouch,  Bierwolf & Chisholm on any matter of accounting
principles or practices,  financial statement disclosures,  or auditing scope or
procedures.

Sincerely,

/s/ Crouch, Bierwolf & Chisholm

Crouch, Bierwolf & Chisholm