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To report concerns regarding RCN's accounting practices, internal controls, financial statements or auditing matters that you believe should be brought to the attention of the management of RCN or the Audit Committee of RCN's Board of Directors, please call or send a note/letter to:

RCN Corporation
196 Van Buren Street
Herndon, VA 20170
Attention: Compliance Officer

To communicate with the Board of Directors, any individual Director or any group or Committee of Directors, correspondence should be addressed to the Board of Directors or any such individual Director or group or Committee of Directors by either name or title. Please send a note/letter to:

RCN Corporation
196 Van Buren Street
Herndon, VA 20170
Attention: Corporate Secretary

All reports will be handled in accordance with procedures adopted by the Audit Committee of the Board of Directors and may be made anonymously and confidentially.