EXHIBIT 16
                                                                    ----------




Coopers & Lybrand L.L.P.
333 Market Street
San Francisco, CA  94105




January 9, 1998



Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC  20549




Gentlemen:


We have read the  statements  made by  Pacific  Bell (copy  attached),  which we
understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as
part of the Company's Form 8-K/A report dated April 4, 1997, as amended  January
9, 1998. We agree with the statements concerning our Firm in such Form 8-K/A.


Very truly yours,




/s/ Coopers & Lybrand L.L.P.

Coopers and Lybrand L.L.P.