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                                                   Form 8-K February 12, 1997
                                                   Exhibit 16


                                                   February 12, 1997

Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C.  20549

Dear Sirs/Madams:


We have read the statements made by AT&T Capital Corporation (copy
attached), which we understand will be filed with the Commission on
February 13, 1997, pursuant to Item 4 of Form 8-K. We agree with the
statements concerning our Firm in such Form 8-K.



                                        Very truly yours,

                                        Coopers & Lybrand L.L.P.


cc. Mr. Edward M. Dwyer
    Senior Vice President and Chief Financial Officer
    AT&T Capital Corporation
    44 Whippany Road
    Morristown, NJ 07962