8-K

                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                               -------------------

                                    FORM 8-K

     PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

        DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED) AUGUST 14, 2003

                         COMMISSION FILE NUMBER 0-25356

                               -------------------

                                   P-COM, INC.
             (Exact Name of Registrant as Specified in its Charter)

            DELAWARE                                 77-0289371
(State or Other Jurisdiction of         (I.R.S. Employer Identification No.)
 Incorporation or Organization)

                          3175 S. WINCHESTER BOULEVARD
                               CAMPBELL, CA 95008
                                 (408) 866-3666

       (Address, Including Zip Code, and Telephone Number, Including Area
               Code, of Registrant's Principal Executive Offices)

================================================================================




Item 4. Changes in Registrant's Certifying Accountant.

On  August  7,  2003,   PricewaterhouseCoopers,   LLC,  independent  accountants
("PricewaterhouseCoopers"),  were  dismissed as the  independent  accountants of
P-Com,  Inc., a Delaware  corporation  (the  "Company").  On August 7, 2003, the
Audit  Committee of the  Company's  Board of Directors  approved  Aidman Piser &
Company ("Aidman Piser") as the Company's new independent auditors.

The reports of PricewaterhouseCoopers on the financial statements of the Company
for the past two fiscal years  contained  no adverse  opinion or  disclaimer  of
opinion and were not  qualified  or modified as to  uncertainty,  audit scope or
accounting principle.  However, the reports of PricewaterhouseCoopers  contained
an explanatory paragraph indicating that there was a substantial doubt about the
Company's ability to continue as a going concern.

In connection with the audits for the two most recent fiscal years in the period
ended December 31, 2002 and through August 7, 2003,  there were no disagreements
between  the  Company and  PricewaterhouseCoopers,  on any matter of  accounting
principles or practices,  financial  statement  disclosure or auditing  scope or
procedure,  which  disagreements,   if  not  resolved  to  the  satisfaction  of
PricewaterhouseCoopers would have caused them to make reference thereto in their
report on the financial statements for such years.

The Company has provided  PricewaterhouseCoopers  with a copy of this disclosure
provided  under this caption of this report on Form 8-K, and has advised them to
provide the Company  with a letter  addressed  to the  Securities  and  Exchange
Commission  as to  whether  they agree or  disagree  with the  disclosures  made
herein.  A copy of such letter,  dated August 14, 2003, is filed as Exhibit 16.1
to this Form 8-K.

During the Company's  two most recent  fiscal years ended  December 31, 2002 and
the subsequent interim period through June 30, 2003, the Company did not consult
with  Aidman  Piser  regarding  any of the  matters  or events set forth in Item
304(a)(2)(i) and (ii) of Regulation S-K.


                                   SIGNATURES

Pursuant  to the  requirements  of  Section  13 or 15(d) of the  Securities  and
Exchange Act of 1934, the Registrant has duly caused this report to be signed on
its behalf by the undersigned, thereunto duly authorized.

P-COM, INC.

                                        /s/ George P. Roberts
                                   By:  -----------------------------------
                                        George P. Roberts
                                        Chairman of the Board of Directors
                                        and Chief Executive Officer


Date: August 14, 2003

Item 7. Financial Statements and Exhibits

(c) Exhibits.

         Exhibit           16.1 Letter from  PricewaterhouseCoopers,  LLC to the
                           Securities and Exchange Commission,  dated August 14,
                           2003, regarding the change in independent auditor.

EX-16.1

                                                                    Exhibit 16.1

August 14, 2003

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

Commissioners:

We have  read the  statements  made by P-Com,  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 August 14, 2003. We agree with the
statements concerning our Firm in such Form 8-K.

Very truly yours,



PricewaterhouseCoopers LLP