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                                                                    EXHIBIT 15

April 10, 1997

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 April 10, 1997 on our review of interim
financial information of Tollgrade Communications, Inc. and subsidiaries for
the three-month period ended March 29, 1997 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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