EXHIBIT 15



May 13, 2002



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 and Registration No. 333-83007)
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 and Registration No. 333-55470)
1998 Employee Incentive Compensation Plan


Commissioners:

We are aware that our report dated April 10, 2002 on our review of interim
financial information of Tollgrade Communications, Inc. and subsidiaries as of
and for the three month period ended March 30, 2002 and included in the
Company's quarterly report on Form 10-Q for the quarter then ended is
incorporated by reference in the registration statements referred to above.

Very truly yours,



/s/ PricewaterhouseCoopers LLP