EXHIBIT 16
November 29, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We have read the statements made by NxGen Networks, Inc. (the "Company") (copy
attached), which we understand will be filed with the Securities and Exchange
Commission (the "Commission"), pursuant to Item 4 of Form 8-K, as part of the
Company's Form 8-K report dated November 16, 2000 and filed on November 20, 2000
with the Commission, and pursuant to Item 4 of the Form 8-K/A, as part of the
Company's Form 8-K/A report dated November 29, 2000.
We agree with the statements concerning our firm, except we are not in a
position to agree or disagree with Company's statements that:
1. Effective November 15, 2000, the Company engaged Ernst & Young as the
Registrant's principal accountant.
2. The decision to change accountants was approved on September 6, 2000.
Very truly yours,
/s/ Andersen, Andersen & Strong, L.C.
Andersen, Andersen & Strong, L.C.
