EXHIBIT 15.1



May 14, 2002

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

Commissioners:

We are aware that our report dated May 8, 2002 on our review of interim
financial information of Critical Path, Inc. (the "Company") as of and for the
period ended March 31, 2002 and included in the Company's quarterly report on
Form 10-Q for the quarter then ended is incorporated by reference in the
Company's Registration Statements on Form S-8 (Nos. 333-63080, 333-51504,
333-44418, 333-40476, 333-36228, 333-95933, 333-95279, 333-87553) and on Form
S-3 (Nos. 333-39958, 333-38006, 333-38000, 333-36382).

Very truly yours,

/s/  PricewaterhouseCoopers LLP