<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>3
<FILENAME>pwcexh.txt
<DESCRIPTION>PWC'S LETTER CERTIFYING CHANGE
<TEXT>
                         PricewaterhouseCoopers LLP
                       PricewaterhouseCoopers Center
                            300 Madison Avenue
                            New York, NY 10017


September 14, 2007


Securities and Exchange Commission
100 F Street, NE
Washington, DC  20549

Commissioners:

     We have read the statements  made by AmBase  Corporation  (copy  attached),
which we understand  will be filed with the Securities and Exchange  Commission,
pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of AmBase Corporation
dated  September 11, 2007. We agree with the  statements  concerning our Firm in
such Form 8-K.

Very truly yours,


/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP

</TEXT>
</DOCUMENT>