EXHIBIT 16
[LETTERHEAD]
September 15, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We have read the statements made by Intellicall, 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 September 8, 2000. We
agree with the statements concerning our Firm in such Form 8-K.
Very truly yours,
______________________________
/s/ PricewaterhouseCoopers LLP
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