1
                                                                      Exhibit 15



August 14, 2001



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

RE:       Tollgrade Communications, Inc. and subsidiaries

         1). Form S-8 (Registration No. 333-4290) 1995 Long-Term Incentive
Compensation Plan and Individual Stock Options Granted to Certain Directors and
Employees Prior to the Adoption of the Plan

         2). Form S-8 (Registration No. 333-52907) 1998 Employee Incentive
Compensation Plan


Commissioners:

We are aware that our report dated October 10, 2000, except for the last
paragraph of Note 1, as to which the date is August 14, 2001 on our review of
interim financial information of Tollgrade Communications, Inc. and subsidiaries
as of and for the three month and nine month periods ended September 30, 2000
and included in the Company's quarterly report on Form 10-Q/A for the quarter
then ended is incorporated by reference in the registration statements referred
to above.

Very truly yours,



/s/ PricewaterhouseCoopers LLP