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Ernst & Young LLP Phone: 020 7951 2000 | |
| 1 More London Place Fax: 020 7951 1345 | ||
| London SE1 2AF CDE & LDE Box 241 | ||
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100
F Street, N.E.
Washington,
DC 20549
United
States of America
|
|
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Direct
Line: +44 (0)20 7951 0469
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Dear
Sirs,
We
have
read Item 4.01 of Form 8-K dated August 23, 2005, of Airspan Networks, Inc.
and
are in agreement with the statements contained in the first 2 sentences of
paragraph 1 and the statements contained in paragraphs 2 through 5 on page
2
therein. We have no basis to agree or disagree with other statements of the
registrant contained therein.
Regarding
the registrant’s statement concerning the lack of internal control to prepare
financial statements included in the registrants annual report on Form 10-K,
as
amended by Amendment No. 1 on Form 10-K/A, included in paragraph 4 on page
2
therein, we had considered such matters in determining the nature, timing
and
extent of procedures in our audit of the registrant’s 2004 financial
statements.
Yours
faithfully,
/s/
Ernst
& Young LLP