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EXHIBIT 16.1
[Letterhead of Jackson & Rhodes, P.C.]
August 9, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: BroadBand Wireless International Corporation
Commission File No. 0-08507
We were previously the principal accountant for BroadBand Wireless International
Corporation ("BroadBand") and we reported on the financial statements of
BroadBand as of and for the years ended March 31, 1999 and 1998. On June 24,
2000, we resigned as principal accountant. We have read BroadBand's statements
included under Item 4 of its Form 8-K/A dated August 9, 2000 and we agree with
such statements.
Yours very truly,
JACKSON & RHODES, P.C.
/s/ Jackson & Rhodes, P.C.
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Certified Public Accountants
