EX-99 Auditors Letter
(PricewaterhouseCoopers Letterhead)
U.S Securities and Exchange Commission
Washington, D.C. 20549
To Whom It May Concern:
In reference to Form 12b-25 filed by General DataComm Industries, Inc. (the
"Company") for the period ended September 30, 2000, we represent that we could
not furnish the required opinion on the Company's 10-K filing by the due date of
December 29, 2000. The Company has certain activities in process that, upon
completion, or, if not completed, will impact the disclosures in the 10-K
filing. Due to the timing of these events, we will be unable to complete
our audit procedures in time for the filing deadline.
Sincerely,
/S/ PRICEWATERHOUSECOOPERS LLP
PricewaterhouseCoopers LLP
cc: William G. Henry
General DataComm Industries, Inc.