January 7, 2010

Securities and Exchange Commission

Washington, DC 20549

Re: Reeves Telecom Limited Partnership

Gentlemen:

We have read Item 4 "Changes in Registrant's Certifying Accountants" contained in Reeves Telecom Limited Partnership 8-K and are in agreement with the statements contained therein, as they relate to our firm.

Very truly yours,

/s/ Frost, PLLC

Frost, PLLC

Little Rock, AR