VERIZON WEST VIRGINIA INC
8-K, EX-16.1, 2000-09-08
TELEPHONE COMMUNICATIONS (NO RADIOTELEPHONE)
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                                                                    EXHIBIT 16.1




September 6, 2000



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

Commissioners:

We have read the statements made by Verizon West Virginia 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 report dated September 7, 2000. We agree with
the statements concerning our Firm in such 8-K.

Very truly yours,

/s/ PricewaterhouseCoopers LLP
-----------------------------------------
PricewaterhouseCoopers LLP


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