EXHIBIT 16


December 26, 2002

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

Commissioners:

We have read the statements made by the TRC Companies, Inc. 401(k) Retirement
and Savings Plan (the "Plan") which we understand will be filed with the
Commission, pursuant to Item 4 of Form 8-K, as part of the Plan's Form 8-K
report dated October 21, 2002. We agree with the statements concerning our Firm
in such Form 8-K.

Very truly yours,

/s/PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP