EXHIBIT (a)(1)(L)

This confirms our receipt of your Notice of Withdrawal of your election to
exchange your eligible options in the Stock Option Exchange Program. By
rejecting the offer to exchange options, you are agreeing to keep your current
options in accordance with their present terms and conditions and understand
that you will not receive a replacement option.

You may again elect to exchange your eligible options only by properly
submitting a new Election to Participate prior to 12:00 midnight, Eastern
Standard Time on February 14, 2002.

If you have questions, you may contact the Stock Option Department at
stock-options@wcom.com or call 601-460-8001 or toll free 1-877-999-7780.