EXHIBIT 99.1

                                 Tom Brown, Inc.
                             555 Seventeenth Street
                                   Suite 1850
                             Denver, Colorado 80202

                                  April 8, 2002

Securities and Exchange Commission
450 5th Street, NW
Washington, DC 20549

Ladies and Gentlemen:

Pursuant to Securities and Exchange Commission Release Nos. 33-8070; 34-45590;
35-27503; 39-2935; IA-2018; IC-25464; FR-62; File No. S7-03-02, this letter is
to confirm that Tom Brown, Inc. ("TBI") has received assurance from its
independent public accountants, Arthur Andersen LLP ("Arthur Andersen"), that
Arthur Andersen's audit of our consolidated financial statements as of December
31, 2001 and for the year then ended (the "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, 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.

                                       TOM BROWN, INC.

                                       /s/ DANIEL G. BLANCHARD
                                       --------------------------------
                                       EXECUTIVE  VICE PRESIDENT, CHIEF
                                       FINANCIAL OFFICER AND TREASURER