EXHIBIT 16


May 31, 2002

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

Commissioners:

   We have read the statements under the caption "Change in Accountants" made
by the Orange County-Poughkeepsie Limited Partnership (copy attached), which we
understand will be filed with the Commission pursuant to S-K Item 304(a), as
part of the Proxy Statement/Prospectus on Form S-4 of Verizon Wireless of the
East LP and Verizon Communications Inc. dated May 31, 2002. We agree with the
statements concerning our Firm under such caption in the Form S-4.

Very truly yours,

/s/  PricewaterhouseCoopers LLP