Exhibit 16
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                                  [Letterhead]



January 17, 1997

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

Re:      FiberCore, Inc.
         File Ref. No. 0-21823
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         We were  previously the principal  accountant for FiberCore,  Inc. and,
under the date of July 29, 1996,  except for the eighth paragraph of Note 15, as
to which  the  date is  December  18,  1996,  we  reported  on the  consolidated
financial statements of FiberCore, Inc. and subsidiaries as of and for the years
ended  December 31, 1995 and 1994. On January 14, our  appointment  as principal
accountant was terminated.  We have read FiberCore,  Inc.'s statements  included
under  Item 4 of its Form 8-K  dated  January  14,  1997 and we agree  with such
statements.

                               Very truly yours,

                     /s/ Mottle McGrath Braney & Flynn, P.C.




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