SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A-1
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) June 13, 1999
SPRINT SPECTRUM L.P.
SPRINT SPECTRUM FINANCE CORPORATION
(Exact name of Registrant as specified in its charter)
Delaware 333-06609-01 48-1165245
Delaware 333-06609-02 43-1746537
(State or Other (Commission File Number) (IRS Employer
Jurisdiction of Identification No.)
Incorporation)
4900 Main Street, Kansas City, Missouri 64112
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (816) 559-1000
(Former name or former address, if changed since last report)
<PAGE>
EXPLANATORY NOTE
This Amendment No. 1 is being filed in order to file the
letter to the Securities and Exchange Commission from Deloitte &
Touche LLP as an exhibit.
Item 4. Changes in Registrants' Certifying Accountant.
At the June 13, 1999 meeting of the Board of Directors of
Sprint Corporation, which is the parent of the Registrants, the
directors approved the replacement, for the year ending December
31, 1999, of Deloitte & Touche LLP as the independent auditors
for the Registrants with Ernst & Young LLP, independent auditors
of Sprint Corporation since 1965.
During 1998 and 1997, the reports by Deloitte & Touche LLP
regarding the Registrants' financial statements did not contain
any adverse opinion or disclaimer of opinion, nor was any such
report qualified or modified as to uncertainty, audit scope or
accounting principles. During 1997 and 1998 and any subsequent
interim period preceding the replacement of Deloitte & Touche
LLP as certifying accountant, there have not been any
disagreements with Deloitte & Touche LLP on any matter of
accounting principles or practices, financial statement
disclosure, or auditing scope or procedure. During 1997 and
1998 and any subsequent interim period preceding the replacement
of Deloitte & Touche LLP as certifying accountant, no
"reportable events", as described in Item 304(a)(1)(v) of
Regulation S-K of the Securities and Exchange Commission, have
occurred.
Item 7. Exhibits.
Letter to the Securities and Exchange Commission from
Deloitte & Touche LLP.
<PAGE>
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act
of 1934, the Registrants have duly caused this report to be
signed on their behalf by the undersigned, hereunto duly
authorized.
Date: June 23, 1999
SPRINT SPECTRUM L.P.
By: /s/ Eric R. Slusser
Eric R. Slusser, Vice President
and Controller
SPRINT SPECTRUM FINANCE CORPORATION
By: /s/ Eric R. Slusser
Eric R. Slusser, Controller
<PAGE>
June 23, 1999
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read and agree with the comments in Item 4 of Form 8-K
of Sprint Spectrum L.P. and Sprint Spectrum Finance Corporation
dated June 13, 1999.
Yours truly,
/s/ Deloitte & Touche LLP
Deloitte & Touche LLP
Kansas City, Missouri
