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Securities and Exchange Commision 450 5th Street, N.W. Washington, D.C. 20549 Gentlemen: We have read and agree with the comments in Item 4 of the Form 8-K of GS Telecom, LTD. dated October 2, 2000. BDO STOY HAYWARD /s/ BDO Stoy Hayward ----------------------------------- Great Britain
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