EXHIBIT 15-B



       Letter Re: Unaudited Interim Financial Information



January 24, 2006

Sprint Nextel Corporation
2001 Edmund Halley Drive
Reston, Virginia  20191

We have made a review,  in accordance  with the standards of the Public  Company
Accounting  Oversight  Board  (United  States),  of (i)  the  unaudited  interim
financial  information of Nextel  Communications,  Inc. and subsidiaries for the
three-month  periods  ended March 31, 2005 and 2004,  and have issued our report
dated May 10, 2005, and (ii) the unaudited interim financial information for the
six-month periods ended June 30, 2005 and 2004, and have issued our report dated
July 28,  2005.  As  indicated  in such  reports,  because we did not perform an
audit, we expressed no opinion on that information.

We are aware that our reports  referred to above,  which appear in the Forms 8-K
and 8-K/A of Sprint  Nextel  Corporation  dated  August 18, 2005 and December 5,
2005,  respectively,  are being  incorporated by reference in this  Registration
Statement.

We also are aware that the aforementioned reports, pursuant to Rule 436(c) under
the  Securities  Act of  1933,  are not  considered  a part of the  Registration
Statement  prepared  or  certified  by an  accountant  or a report  prepared  or
certified by an accountant within the meaning of Sections 7 and 11 of that Act.

/s/ Deloitte & Touche LLP


McLean, Virginia