GS TELECOM LTD
8-K, EX-23.2, 2000-10-10
TELEPHONE & TELEGRAPH APPARATUS
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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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