Exhibit 16.1





April 21, 2005


Securities and Exchange Commission
Washington, D.C.  20549


Ladies and Gentlemen:

We were previously principal accountants for SkyTerra Communications, Inc. and
subsidiaries and, under the date of March 31, 2005, we reported on the
consolidated financial statements of SkyTerra Communications, Inc. and
subsidiaries ("SkyTerra Communications") as of and for the years ended
December 31, 2004 and 2003. On April 18, 2005, our appointment as principal
accountants was terminated. We have read SkyTerra Communications' statements
included under Item 4.01 of its Form 8-K dated April 21, 2005, and we agree
with such statements, except that we are not in a position to agree or
disagree with SkyTerra Communications' statement that: (1) the change was
recommended by the audit committee and approved by the board of directors; (2)
that the audit committee notified Deloitte & Touche LLP that it had been
appointed to serve as SkyTerra Communications' independent auditors; (3) that
on April 21, 2005, SkyTerra Communications executed an engagement letter with
Deloitte & Touche LLP; or (4) any of the statements made in the 3rd paragraph
under Item 4.01.

Very truly yours,

/s/ KPMG LLP