EXHIBIT 16

December 4, 2003



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

Ladies and Gentlemen:

We have read Item 4 of Form 8-K dated December 1, 2003, of the Centel Retirement
Savings  Plan  for  Bargaining  Unit  Employees  and are in  agreement  with the
statements  contained  in the  second,  third and  fourth  paragraphs  of Item 4
presented  on page 1 therein.  We have no basis to agree or disagree  with other
statements of the registrant contained therein.

                              /s/ Ernst & Young LLP
                              Ernst & Young LLP