Arthur Andersen LLP
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Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

April 10, 2002

Dear Ladies and Gentlemen:

We have read the second, third and fourth paragraphs of Item 4 included in the
Form 8-K dated April 10, 2002 of InterDigital Communications Corp. to be filed
with the Securities and Exchange Commission and are in agreement with the
statements contained therein.

Very truly yours,

ARTHUR ANDERSEN LLP

Copy to: Mr. Richard J. Fagan, EVP and CFO, InterDigital Communications Corp.