INDEPENDENT AUDITOR'S REPORT
To the Board of Directors and Stockholders of
Worldwide Wireless Networks, Inc. (formerly Pacific Link Internet, Inc.)
Orange, CA
We have reviewed the accompanying condensed consolidated balance sheet
of Wrldwide Wireless Networks, Inc. (formerly Pacific Link Internet,
Inc.) and subsidiary as of September 30, 2000 and the related condensed
consolidated statements of income and cash flows for the period then ended.
These financial statements are the responsibility of the company's
management.
We conducted our review in accordance with standards established by the
American Institute of Certified Public Accountants. A review of interim
financial information consists principally of applying analytical
procedures to financial data and making inquiries of persons responsible
for financial and accounting matters. It is substantially less in scope
than an audit conducted in accordance with generally accepted auditing
standards, the objective of which is the expression of an opinion
regarding the financial statements taken as a whole. Accordingly, we
do not express such an opinion.
Based on our review, we are not aware of any material modifications that
should be made to the condensed consolidated financial statements referred
to above for them to be in conformity with generally accepted accounting
principles.
We have previously audited, in accordance with generally accepted auditing
standards, the balance sheet as of December 31, 1999, and the related
statements of income, retained earnings, and cash flows for the year then
ended (not presented herein); and in our report dated February 18, 2000,
we expressed an unqualified opinion on those financial statements. In our
opinion, the information set forth in the accompanying condensed balance
sheet as of December 31, 1999, is fairly stated, in all material respects,
in relation to the consolidated balance sheet from which it has been
derived.
The accompanying statements of operations and cash flows for the period
ended September 30, 1999 were not audited or reviewed by us and,
accordingly, we do not express an opinion on them.
/s/ Chisholm & Associates
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Chisholm & Associates
November 1, 2000
