Exhibit 99



To the U.S. Securities and Exchange Commission:


Arthur Andersen LLP (Andersen) has audited the financial statements of Southern
Investors Service Company, Inc. as of December 31, 2001 and for the year then
ended and has issued its report thereon dated March 27, 2002.  Andersen has
represented to Southern Investors Service Company, Inc. that the audit 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, that there was appropriate
continuity of Arthur Andersen personnel working on the audit and availability of
national office consultation.  Availability of personnel at foreign affiliates
of Arthur Andersen is not relevant to this audit.