EXHIBIT 16
[Form of Letter]
November 16, 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 Commission, pursuant to
Item 4 of Form 8-K, as part of the Company's Form 8-K report dated November 16,
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, LLP as
the Registrant's principal accountant.
2. The decision to change accountants was approved on September 6, 2000.
Very truly yours,
Andersen, Andersen & Strong, L.C.
