Alteva (ALTV) 8-K Changes in Registrant.s Certifying Accountant

Exhibit 16

September 29, 2005

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Commissioners:

We have read the statements made by Warwick Valley Telephone Company, Inc. (copy attached), which we understand will be filed with the Commission, pursuant to Item 4.01 of Form 8-K, as part of Warwick Valley Telephone Company Inc.’s Form 8-K report dated September 29, 2005. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

/s/ PricewaterhouseCoopers LLP