[LETTERHEAD OF PTWO]

August 13, 2002

Mr. George Wimbish, President

Mobile Area Networks, Inc.

1275 Lake Heathrow Lane, Suite 115

Heathrow, Florida 32746

Dear Mr. Wimbish:

This is to confirm that the client-auditor relationship between Mobile Area Networks, Inc. (Commission File Number 333-18439) and Parks, Tschopp, Whitcomb & Orr, P.A. has ceased. We have read and agree with the revised disclosures in Item 4 of the Company’s recently filed Form 8-K/A.

Sincerely,

      /s/    PARKS, TSCHOPP, WHITCOMB & ORR, P.A.

Parks, Tschopp, Whitcomb & Orr, P.A.

cc:    Office of the Chief Accountant

         SECPS Letter File

         Securities and Exchange Commission

         Mail Stop 9-5

         450 Fifth Street, N.W.

         Washington, D.C. 20549