ADVANCED WIRELESS SYSTEMS INC
8-K, EX-16.1, 2000-08-22
CABLE & OTHER PAY TELEVISION SERVICES
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                          Exhibit 16.1

August 6, 2000

Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C. 20549

Gentlemen:

We have read item 4 included in the attached Form 8-K dated
August 6, 2000 of Advanced Wireless Systems, Inc., and are in
agreement with the statements contained therein.

Very truly yours,

BROWN ARMSTRONG RANDALL
REYES PAULDEN & McCOWN
ACCOUNTANCY CORPORATION


/s/ Burton H.  Armstrong
By: Burton H.  Armstrong





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