1


                                                                      EXHIBIT 15

May 5, 1999



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

Ladies and gentlemen:

We are aware that our report dated April 12, 1999 on our review of interim
financial information of Tollgrade Communications, Inc. and subsidiaries for the
three-month period ended March 27,1999 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/ PricewaterhouseCoopers LLP


                                       18