EXHIBIT 15.1





August 13, 2002

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

Commissioners:

We are aware that our report dated August 7, 2002 on our review of interim
financial information of Critical Path, Inc. (the "Company") as of and for the
period ended June 30, 2002 and included in the Company's quarterly report on
Form 10-Q for the quarter then ended is incorporated by reference its
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