EFTA00128659



12/17/01 13:10 FAX








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LandTel
600 Madison Avenue
25th Floor
New York, NY 10022




<table border="1"><tr><td>To:</td><td>Jeff Epstein</td><td>From:</td><td>James P. Whittier</td></tr><tr><td>Fax:</td><td></td><td>Pages:</td><td>1</td></tr><tr><td>Phone:</td><td></td><td>Date:</td><td>December 17,2001</td></tr><tr><td>Re:</td><td colspan="3">WinTel Corporation</td></tr></table>

Dear Jeff:

Below please find wire instructions for WinTel Corporation:

HSBC Bank USA

555 Madison Avenue

New York, NY 10022

ABA No. 021001088

For the account of:

WinTel Corporation

If you require anything further, please contact my office. Thank you.

Sincerely,



James P. Whittler