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                                                                    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, Registration No. 333-83007 and
Registration No. 333-65502) 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 and Registration No. 333-55470)
1998 Employee Incentive Compensation Plan


Commissioners:

We are aware that our report dated August 14, 2001, on our review of interim
financial information of Tollgrade Communications, Inc. and subsidiaries as of
and for the three- month and six-month periods ended June 30, 2001 and included
in the Company's quarterly report on Form 10-Q for the quarter then ended is
incorporated by reference in the registration statements referred to above.

Very truly yours,



/s/ PricewaterhouseCoopers LLP