Exhibit 1


                            [Letterhead of KPMG LLP]


Shenandoah Telecommunications Company
Edinburg, VA

Ladies and Gentlemen:

Pursuant to Rule 12b-25 of the General Rules and Regulations under the
Securities Exchange Act of 1934, we inform you that we have been furnished a
copy of Form 12b-25, to be filed by Shenandoah Telecommunications Company on or
about March 17, 2005, which contains notification of the registrant's inability
to file its Form 10-K by March 16, 2005. We have read the Company's statements
contained in Part III therein and we agree with the stated reason as to why we
have been unable to complete our audit and report on the Company's consolidated
financial statements for the year ended December 31, 2004, to be included in its
Form 10-K.

Very truly yours,


/s/ KPMG, LLP