Exhibit 99


March 28, 2002


To the Securities and Exchange Commission:


Arthur Andersen LLP ("Andersen") has represented to Watsco, Inc. that its audit
for the year ended December 31, 2001 was subject to Andersen's quality control
system for the U.S. accounting and auditing practice to provide reasonable
assurance that the engagement was conducted in compliance with professional
standards and that there was appropriate continuity of Andersen personnel
working on the audit, availability of national office consultation and
availability of personnel at affiliates of Andersen to conduct the relevant
portions of the audit.

Very truly yours,

Watsco, Inc.