Exhibit 15-A

       Letter Re: Unaudited Interim Financial Information


Sprint Nextel Corporation
Reston, Virginia


With  respect to this  registration  statement on Form S-8, we  acknowledge  our
awareness  of the use therein of our report dated  November 8, 2005,  related to
our  review  of  interim  financial   information   included  in  Sprint  Nextel
Corporation's  Form 10-Q as of and for the quarter  ended  September  30,  2005.

Pursuant to Rule 436 under the Securities  Act of 1933 (the "Act"),  such report
is not considered part of a registration  statement  prepared or certified by an
independent registered public accounting firm, or a report prepared or certified
by an  independent  registered  public  accounting  firm  within the  meaning of
Sections 7 and 11 of the Act.

     /s/ KPMG LLP

McLean, Virginia
January 23, 2006