EX-99 Auditors Letter


(PricewaterhouseCoopers Letterhead)





U.S Securities and Exchange Commission
Washington, D.C. 20549


To Whom It May Concern:

In reference  to Form 12b-25 filed by General  DataComm  Industries,  Inc.  (the
"Company")  for the period ended  September 30, 2000, we represent that we could
not furnish the required opinion on the Company's 10-K filing by the due date of
December 29, 2000. The Company has certain activities in process that,  upon
completion, or, if not completed, will impact the disclosures in the 10-K
filing.  Due to the timing of these events, we will be unable to complete
our audit procedures in time for the filing deadline.

Sincerely,

/S/ PRICEWATERHOUSECOOPERS LLP
PricewaterhouseCoopers LLP

cc:  William G. Henry
     General DataComm Industries, Inc.