Exhibit 16.1

August 14, 2003

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

Commissioners:

We have  read the  statements  made by P-Com,  Inc.  (copy  attached),  which we
understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as
part of the  Company's  Form 8-K report dated August 14, 2003. We agree with the
statements concerning our Firm in such Form 8-K.

Very truly yours,



PricewaterhouseCoopers LLP