Contacting the Audit Committee

The Audit Committee has established procedures for the receipt, retention and treatment of complaints received by us regarding accounting, internal accounting controls or auditing matters, including the confidential, anonymous submission by our employees of any concerns regarding questionable accounting or auditing matters to the Ethics Helpline at 1-800-788-7844, by mail to the Audit Committee, c/o Sprint Nextel Corporation, 6200 Sprint Parkway, Mailstop: KSOPHF0302-3B424, Overland Park, KS 66251, or by e-mail to boardinquiries@sprint.com.

The Audit Committee has designated the Ethics and Compliance Program to receive these matters and treat them as required under the procedures that the Audit Committee adopted under Section 301 of the Sarbanes-Oxley Act of 2002 and Rule 10A-3 of the Securities Exchange Act of 1934.