Exhibit 16

Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

April 12, 2002

Dear Sir/Madam:

We have read the six  paragraphs  of Item 4 included in the Form 8-K dated April
12, 2002 of TII Network  Technologies,  Inc. to be filed with the Securities and
Exchange Commission and are in agreement with the statements  contained therein,
except  for the  information  contained  in the first and fifth  paragraphs  not
relating to our firm.

Very truly yours,


/s/ ARTHUR ANDERSEN LLP