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<PAGE> 1 [LAZAR LEVINE & FELIX LLP LETTERHEAD] August 31, 2000 Securities and Exchange Commission Mail Stop 9-5 450 5th Street, N.W. Washington, D.C. 20549 Dear Sir/Madam, We have read Item 4 of Form 8-K of Sonus Communications Holdings, Inc., and agree with the statements contained therein. Very truly yours, /s/ LAZAR LEVINE & FELIX LLP ---------------------------- LAZAR LEVINE & FELIX LLP
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