CHISHOLM & ASSOCIATE Certified Public Accountants A Professional P.O. Box 540216 Office (801) 292-8756 Corporation North Salt Lake, Utah 84054-0216 Fax (801) 292-8809 ___________________________________________________________________________ February 12, 2004 Securities and Exchange Commission Washington, DC 20549 Re: U.S. Wireless Online, Inc. Gentlemen: We have read Item 4 "CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS" contained in U.S. Wireless Online, Inc.'s 8-K and are in agreement with the statements contained therein, as they relate to our firm. Very truly yours, /s/Chisholm & Associates ____________________________ Chisholm & Associates North Salt Lake, Utah