Exhibit 99.01


To the U.S. Securities and Exchange Commission:
Washington, DC

Arthur Andersen LLP ("Andersen") has represented to Boots & Coots International
Well Control, 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 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.