REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors of Skyway Communications Holding Corp. and Subsidiary:

We have audited the accompanying statements of operations, stockholders'
(deficit) and cash flows of Sky Way Aircraft, Inc. for the year ended April 30,
2003 and for the period from inception on April 24, 2002 through April 30, 2003.
These financial statements are the responsibility of the Company's management.
Our responsibility is to express an opinion on these financial statements based
on our audit.

We conducted our audit in accordance with the standards of the Public Company
Accounting Oversight Board (United States of America). Those standards require
that we plan and perform the audits to obtain reasonable assurance about whether
the financial statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in
the financial statements. An audit also includes assessing the accounting
principles used and significant estimates made by management, as well as
evaluating the overall financial statement presentation. We believe that our
audit provides a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in
all material respects, the results of operations and cash flows of Sky Way
Aircraft Inc. [a development stage company] for the year ended April 30, 2003
and for the period from inception on April 24, 2002 through April 30, 2003, in
conformity with generally accepted accounting principles in the United States of
America.

The accompanying financial statements have been prepared assuming the Company
will continue as a going concern. As discussed in Note 2 to the financial
statements, the Company is in the development stage, has current liabilities in
excess of current assets, has suffered recurring net losses and has a
stockholders' deficit as of April 30, 2003. These factors raise substantial
doubt about the ability of the Company to continue as a going concern.
Management's plans in regards to these matters are also described in Note 2. The
financial statements do not include any adjustments that might result from the
outcome of these uncertainties.




Pritchett, Siler & Hardy, P.C.

July 18, 2003
Salt Lake City, Utah




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