Exhibit 16(c)
July 13, 2004

Securities and Exchange Commission
Washington, D.C. 20549

Re:  5G Wireless Communications, Inc.
     File No. 000-30448

Dear Sir or Madam:

We have read Item 4 of the Form 8-K of 5G Wireless Communications, Inc. dated
July 13, 2004, and agree with the statements concerning our Firm contained
therein.

Very truly yours,

/s/ CARTER AND BALSAM, A PROFESSIONAL CORPORATION