Exhibit 99

March 28, 2002
Securities and Exchange Commission
Washington D.C.

Dear Sirs:

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

                                                        Danaher Corporation