Exhibit 15

July 27, 2006

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

RE: Tollgrade Communications, Inc.

1)	Form S-8 (Registration No. 333-4290, 333-65502, 333-83007, and 333-95965) 1995 Long-Term Incentive 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, 333-55470 and 333-96969) 1998 Employee Incentive Compensation Plan

Commissioners:

We are aware that our report dated July 26, 2006 on our review of interim financial information of Tollgrade Communications, Inc. for the three-month and sixth-month periods ended July 1, 2006 and June 25, 2005 and included in the Company’s quarterly report on Form 10-Q for the quarter ended July 1, 2006 is incorporated by reference in its Registration Statements referred to above.

Very truly yours

PricewaterhouseCooopers LLP

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