EX-99 4 a2074758zex-99.htm EXHIBIT 99
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              Georgia Gulf Corporation
              400 Perimeter Center Terrace/Suite 595
              Atlanta, GA 30346
              (770) 395-4500  FAX (770) 395-4529


Exhibit 99

March 29, 2002

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Ladies and Gentlemen,

Arthur Andersen LLP ("Andersen"), our independent public accountant, has represented to us that its audit of our consolidated financial statements as of December 31, 2001, was subject to Andersen's quality control system for its 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 and appropriate availability of national office consultation. The availability of personnel at foreign affiliates of Andersen was not relevant to our audit, and, thus, we received no assurance from Andersen regarding such availability.

Georgia Gulf Corporation
by /s/  RICHARD B. MARCHESE     
    


    Richard B. Marchese
    Vice President Finance, Chief Financial Officer and
        Treasurer Principal Financial and Accounting Officer)



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