Exhibit 18.1

                   [Letterhead of PricewaterhouseCoopers LLP]

February 4, 2002

Board of Directors
Imagistics International, Inc.
100 Oakview Drive
Trumbull, Connecticut 06611

Dear Directors:

We are providing this letter to you for inclusion as an exhibit to your Form
10-K filing pursuant to Item 601 of Regulation S-K.

We have audited the consolidated financial statements incorporated by reference
in the Company's Annual Report on Form 10-K for the year ended December 31, 2001
and issued our report thereon dated February 4, 2002. Note 3 to the financial
statements describes a change in accounting principle from the last-in,
first-out method of valuing inventories to the first-in, first-out method. It
should be understood that the preferability of one acceptable method of
accounting over another for inventory costing has not been addressed in any
authoritative accounting literature, and in expressing our concurrence below we
have relied on management's determination that this change in accounting
principle is preferable. Based on our reading of management's stated reasons and
justification for this change in accounting principle in the Form 10-K, and our
discussions with management as to their judgment about the relevant business
planning factors relating to the change, we concur with management that such
change represents, in the Company's circumstances, the adoption of a preferable
accounting principle in conformity with Accounting Principles Board Opinion No.
20.

Very truly yours,



/s/ PricewaterhouseCoopers LLP