PRICEWATERHOUSECOOPERS                            Exhibit 16.2



                                        PricewaterhouseCoopers LLP
                                        300 Atlantic Street
                                        P.O. Box 9316
                                        Stamford   CT  06904-9316
                                        Telephone  (203) 539-3000
                                        Facsimile  (203) 539-3001



 October 6, 2003

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

 Commissioners:

 We have read the statements made by Competitive Technologies,
 Inc. ("CTI") (copy attached), which we understand was filed
 with the Commission, pursuant to Item 4 of Form 8-K, as part
 of CTI's Form 8-K/A Amendment No. 2 report dated September 2,
 2003.  With respect to the statements concerning
 PricewaterhouseCoopers LLP, we make the following
 observations:
      In the first paragraph, we do not agree with the date upon
      which our Firm ceased to serve as CTI's independent accountant.
      On August 25, 2003, we received notification from CTI that we
      had been dismissed as CTI's independent accountant.

      In the second paragraph, other than with respect to the
      August 25, 2003 date, PricewaterhouseCoopers LLP makes no
      comment whatsoever on any other statements included in this
      paragraph.

      In the fourth and fifth paragraphs regarding disagreements
      and reportable events, respectively, based on the date of our
      dismissal, as discussed above, we believe the September 2, 2003
      date should be August 25, 2003.


 Very truly yours,

 s/PricewaterhouseCoopers LLP

 PricewaterhouseCoopers LLP