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                                                                   Exhibit 15

October 17, 1996

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.

Ladies and gentlemen:

We are aware that our report dated October 17, 1996 on our review of interim 
financial information of Tollgrade Communications, Inc. and subsidiaries for 
the three-month and nine-month periods ended September 30, 1996 and included 
within the Company's quarterly report on Form 10-Q for the quarter then ended 
is incorporated by reference in the registration statement referred to above. 
Pursuant to Rule 436(c) under the Securities Act of 1933, this report should 
not be considered a part of the registration statement prepared or certified by 
us within the meaning of Sections 7 and 11 of that Act.

Very truly yours,

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


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