with Sprint, we are entitled to only a portion of the receipts, net of items such as taxes, government surcharges, certain
allocable write-offs and the 8% of revenue retained by Sprint.  Because of our reliance on Sprint for financial
information, we must depend on Sprint to design adequate internal controls with respect to the processes established to
provide this data and information to the Company and Sprint’s other network partners.  To address this issue, Sprint
engages its independent auditors to perform a periodic evaluation of these controls and to provide a “Report on
Controls Placed in Operation and Tests of Operating Effectiveness for Affiliates” under guidance provided in
Statement of Auditing Standards No. 70 (“SAS 70 reports”).  The report is provided to us annually and covers a
twelve-month period from October 1, 2002 to September 30, 2003. This report did not indicate there were issues which
would adversely impact the information used to support the recording of the revenues and expenses provided by Sprint
related to our relationship with them.
We believe the processes we have put into place over the course of the year have steadily improved our ability to
identify material errors in Sprint financial information on a timely basis.  As a result of the improved processes and
procedures we are continuing to develop and define, the Company is committed to monitor and evaluate the
effectiveness of its improvements in controls related to information provided by Sprint and to continue to improve
these processes.
In preparation for the requirements imposed under Section 404 of the Sarbanes-Oxley Act of 2002, we have retained an
outside consulting firm to assist us in reviewing and documenting our internal control processes.