ANDERSEN

Arthur Andersen LLP
Suite 800
18201 Van Karman Avenue
Irvine, CA 92612
 
Tel 949 757 3100
Fax 949 757 3163
 
www.andersen.com

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

May 22, 2002

Dear Sirs/Madam:

We have read the paragraphs of Item 4 included in the Form 8-K dated May 21, 2002 of Autobytel Inc. to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. With respect to paragraph (b) of Item 4, we have no direct knowledge of the Company’s process to replace us with new accountants and cannot comment on that information.

Very truly yours,

/s/ Arthur Andersen LLP

ARTHUR ANDERSEN LLP

cc: Mr. Hoshi Printer, CFO, Autobytel Inc.