February 8, 1994
NASDAQ Dept. - Reports Section
1735 K Street, NW
Washington, DC 20006
RE: Dynatech Corporation
DYTC
Gentlemen:
We enclose for filing three complete copies, including exhibits,
of Dynatech Corporation's Form 10-Q for the nine months ended
December 31, 1993, including one manually signed copy, which was
filed with the Securities and Exchange Commission on this date.
Please acknowledge receipt on the attached copy of this letter
and return it to us in the envelope provided.
Very truly yours,
John C. Maag
Corporate Controller
Enclosures
cc: RHH
JCM/jpc
JCM10Q
<PAGE>
February 8, 1994
NASDAQ Dept. - Reports Section
1735 K Street, NW
Washington, DC 20006
RE: Dynatech Corporation
DYTC
Gentlemen:
We enclose for filing three complete copies, including exhibits,
of Dynatech Corporation's Form 10-Q for the nine months ended
December 31, 1993, including one manually signed copy, which was
filed with the Securities and Exchange Commission on this date.
Please acknowledge receipt on the attached copy of this letter
and return it to us in the envelope provided.
Very truly yours,
John C. Maag
Corporate Controller
Enclosures
cc: RHH
JCM/jpc
JCM10Q
______________________________________
Received by Date<PAGE>
February 8, 1994
OFICS Filer Support
SEC Operatons Center
6432 General Green Way
Alexandria, VA 22312-2413
RE: Dynatech Corporation
File No. 0-7438
Gentlemen:
We enclose a conformed paper copy of electronic filings of
Dynatech Corporation's Form 10-Q for the nine months ended
December 31, 1993, pursuant to Rule 901(d) of Regulation S-T.
Very truly yours,
John C. Maag
Corporate Controller
Enclosures
cc: RHH
JCM/jpc
JCM10Q
Exhibit 15 (1) 8
REPORT OF INDEPENDENT ACCOUNTANTS
To the Audit Committee of
The Board of Directors of Dynatech Corporation:
We have made a review of the unaudited condensed balance sheet
of Dynatech Corporation as of December 31, 1993, and the related
consolidated statements of income and cash flows for the three
month and nine month periods ended December 31, 1993 and 1992 in
accordance with standards established by the American Institute
of Certified Public Accountants.
A review of interim financial information consists principally
of obtaining an understanding of the system for the preparation
of interim financial information, applying analytical procedures
to financial data, and making inquiries of persons responsible
for financial and accounting matters. It is substantially less
in scope than an audit in accordance with generally accepted
auditing standards, the objective of which is the expression of
an opinion regarding the financial statements taken as a whole.
Accordingly, we do not express such an opinion.
Based on our review, we are not aware of any material
modifications that should be made to the financial statements
referred to above for them to be in conformity with generally
accepted accounting principles.
COOPERS & LYBRAND
Boston, Massachusetts
January 24, 1994
<PAGE>
Exhibit 15 (2) 9
January 28, 1994
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: Dynatech Corporation
We are aware that our report dated January 24, 1994 on our
review of interim financial information of Dynatech Corporation
for the interim periods ended December 31, 1993 and 1992
included in the Corporation's quarterly report on Form 10-Q for
the quarter ended December 31, 1993 is incorporated by reference
in various registration statements on Form S-3 (File No.
2-78465, 2-81026, 2-82260, 2-78465, 2-81026, 2-82260, 2-85387,
2-86467, 2-92391, 2-94757, 33-365, 33-2387, and 33-5544,
33-7169, 33-24058 and 33-30610) and on Form S-8 (File No.
2-87779, 33-10465, 33-17243 and 33-42427). Pursuant to Rule
436(c) under the Securities Act of 1933, this report should not
be considered a part of the registration statements prepared or
certified by us within the meaning of Sections 7 and 11 of that
Act.
Coopers & Lybrand
