Exhibit 99.1



1 April 2002

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


Ladies and Gentlemen:

Arthur Andersen LLP has been engaged to audit the financial statements of
OxyVinyls, LP as of December 31, 2001 and 2000 and for the years ended December
31, 2001 and 2000, and for the period from April 30, 1999 through December 31,
1999. PolyOne Corporation accounts for its 24% ownership interest in OxyVinyls
using the equity method of accounting and in accordance with Regulation S-X,
Rule 3-09, includes OxyVinyl's financial statements and Arthur Andersen's report
thereon dated January 28, 2002 as an exhibit to its Form 10-K.

Arthur Andersen LLP has represented to PolyOne Corporation, by letter dated
March 29, 2002, that its audit was subject to Arthur 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 Arthur Andersen personnel
working on the audit, availability of national office consultation and
availability of personnel at foreign affiliates of Arthur Andersen to conduct
the relevant portions of the audit.


POLYONE CORPORATION



/s/ Gregory P. Smith
--------------------
Corporate Controller and Assistant Treasurer
(Principal Accounting Officer)