Exhibit 16.1
                                                                    ------------


Jan 15, 2003


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

Commissioners:

We have read National Datacomputer Inc.'s statements included under Item 4 of
its Form 8-K dated January 10, 2003. We agree with the statements concerning our
Firm in such Form 8-K.

Very truly yours,


/s/ PricewaterhouseCoopers LLP
- ------------------------------------
PricewaterhouseCoopers LLP
Boston, Massachusetts