content: SECURITIES AND EXCHANGE COMMISSION
                                WASHINGTON, DC 20549
  
                                    -------------
  
                                      FORM 8-K
  
  
                                   CURRENT REPORT
                       PURSUANT TO SECTION 13 OR 15(d) OF THE
                           SECURITIES EXCHANGE ACT OF 1934
  
  
       Date of report (Date of earliest event reported): May 21, 2003 (date of
  receipt of accountant's letter)
  
                          Price Communications Corporation
                 (Exact Name of Registrant as Specified in Charter)
  
  
            New York                        1-8309                 13-2991700
  (State or Other Jurisdiction           (Commission              (IRS Employer
       of Incorporation)                 File Number)          Identification No.)
  
  
                                45 Rockefeller Plaza
                              New York, New York 10020
                 (Address of principal executive offices) (Zip Code)
  
         Registrant's telephone number, including area code: (212) 757-5600
  
  
  <PAGE>
  
  
  ITEM 4.   CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
  
       We are delighted with the letter of Deloitte & Touche in response to our
  Form 8-K of two weeks ago, agreeing with our important statements concerning
  their release. We are further pleased that Deloitte agrees that the minor
  "disagreement" which Deloitte had with the financial statements dating from 1999
  audited by our former accountants, Arthur Andersen, "was ultimately resolved"
  and is fully explained in our Form 10-K for the year ended December 31, 2002.
  This matter had no financial impact on the Company.
  
       We are pleased that we are closing our relationship with Deloitte & Touche
  on this positive note.
  
  
  
  
  
                                          2
  
  <PAGE>
  
  
  
  
  ITEM 7.       EXHIBITS.
  
  16.1     Letter from Deloitte & Touche LLP to the Securities and Exchange
           Commission dated May 15, 2003
  
  
  
  
  
  
  
                                         3
  
  
  <PAGE>
  
  
                                     SIGNATURES
  
       Pursuant to the requirements of the Securities Exchange Act of 1934, the
  Registrant has duly caused this report to be signed on its behalf by the
  undersigned hereunto duly authorized.
  
  
  Date:  May 23, 2003
  
                          PRICE COMMUNICATIONS CORPORATION
  
  
  
                          By:  /s/Kim Pressman
                              -----------------------------------------
                              Kim Pressman
                              Executive Vice President and Chief Financial Officer
  
  
  
  
                                         4
  
  <PAGE>
  
  
  May 15, 2003
  
  
  Securities and Exchange Commission
  Mail Stop 11-3
  450 5th Street, N.W.
  Washington, DC  20549
  
  Dear Sirs/Madams:
  
  We have read Item 4 of Price Communications Corporation's (the Company) Form 8-K
  dated May 5, 2003, and have the following comments:
  
       1.  We agree with the statements made in the first sentence of the first
           paragraph concerning the dismissal of Deloitte & Touche LLP; and the
           statements made in the third paragraph and the fifth paragraph.
  
       2.  We do not agree with the statements made in the second paragraph. The
           Company and Deloitte & Touche had a disagreement over the accounting
           for certain redeemable preferred stock issued in prior years to the
           Company's Chief Executive Officer. This disagreement was ultimately
           resolved. Reference is made to Note 10 to the consolidated financial
           statements included in the Company's Form 10-K for the year ended
           December 31, 2002 for a discussion of this matter.
  
       3.  We have no basis upon which to agree or disagree with the statements
           made in the first sentence of the first paragraph concerning the
           engagement of BDO Seidman, LLP; the statements made in the second
           sentence of the first paragraph; or the statements made in the fourth
           paragraph.
  
  
  Very truly yours,
  
  
  Deloitte & Touche LLP
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text: SECURITIES AND EXCHANGE COMMISSION
                                WASHINGTON, DC 20549
  
                                    -------------
  
                                      FORM 8-K
  
                                   CURRENT REPORT
                       PURSUANT TO SECTION 13 OR 15(d) OF THE
                           SECURITIES EXCHANGE ACT OF 1934
  
       Date of report (Date of earliest event reported): May 21, 2003 (date of
  receipt of accountant's letter)
  
                          Price Communications Corporation
                 (Exact Name of Registrant as Specified in Charter)
  
            New York                        1-8309                 13-2991700
  (State or Other Jurisdiction           (Commission              (IRS Employer
       of Incorporation)                 File Number)          Identification No.)
  
                                45 Rockefeller Plaza
                              New York, New York 10020
                 (Address of principal executive offices) (Zip Code)
  
         Registrant's telephone number, including area code: (212) 757-5600
  ITEM 4.   CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
  
       We are delighted with the letter of Deloitte & Touche in response to our
  Form 8-K of two weeks ago, agreeing with our important statements concerning
  their release. We are further pleased that Deloitte agrees that the minor
  "disagreement" which Deloitte had with the financial statements dating from 1999
  audited by our former accountants, Arthur Andersen, "was ultimately resolved"
  and is fully explained in our Form 10-K for the year ended December 31, 2002.
  This matter had no financial impact on the Company.
  
       We are pleased that we are closing our relationship with Deloitte & Touche
  on this positive note.
  
                                          2
  ITEM 7.       EXHIBITS.
  
  16.1     Letter from Deloitte & Touche LLP to the Securities and Exchange
           Commission dated May 15, 2003
  
                                         3
  SIGNATURES
  
       Pursuant to the requirements of the Securities Exchange Act of 1934, the
  Registrant has duly caused this report to be signed on its behalf by the
  undersigned hereunto duly authorized.
  
  Date:  May 23, 2003
  
                          PRICE COMMUNICATIONS CORPORATION
  
                          By:  /s/Kim Pressman
                              -----------------------------------------
                              Kim Pressman
                              Executive Vice President and Chief Financial Officer
  
                                         4
  May 15, 2003
  
  Securities and Exchange Commission
  Mail Stop 11-3
  450 5th Street, N.W.
  Washington, DC  20549
  
  Dear Sirs/Madams:
  
  We have read Item 4 of Price Communications Corporation's (the Company) Form 8-K
  dated May 5, 2003, and have the following comments:
  
       1.  We agree with the statements made in the first sentence of the first
           paragraph concerning the dismissal of Deloitte & Touche LLP; and the
           statements made in the third paragraph and the fifth paragraph.
  
       2.  We do not agree with the statements made in the second paragraph. The
           Company and Deloitte & Touche had a disagreement over the accounting
           for certain redeemable preferred stock issued in prior years to the
           Company's Chief Executive Officer. This disagreement was ultimately
           resolved. Reference is made to Note 10 to the consolidated financial
           statements included in the Company's Form 10-K for the year ended
           December 31, 2002 for a discussion of this matter.
  
       3.  We have no basis upon which to agree or disagree with the statements
           made in the first sentence of the first paragraph concerning the
           engagement of BDO Seidman, LLP; the statements made in the second
           sentence of the first paragraph; or the statements made in the fourth
           paragraph.
  
  Very truly yours,
  
  Deloitte & Touche LLP