<PAGE> 1
EXHIBIT 15.1
AWARENESS LETTER OF INDEPENDENT PUBLIC ACCOUNTANTS
August 8, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We are aware that our report dated July 21, 2000 on our review of interim
financial information of TrueTime, Inc. (the "Company") as of June 30,2000 and
for the three and nine months ended June 30, 2000 and 1999, and included in the
Company's quarterly report on Form 10-Q for the quarter ended June 30, 2000 is
incorporated by reference in the Company's registration statement on Form S-8
(Reg. No. 333-35858). Pursuant to Rule 436 (c) under the Securities Act of 1933,
this report should not be considered a part of the registration statement
prepared or certified by us within the meaning of Sections 7 and 11 of that Act.
Very truly yours,
/s/ PricewaterhouseCoopers LLP
------------------------------
PricewaterhouseCoopers LLP
