Exhibit 99.1


               LETTER OF QUALITY ASSURANCE BY ARTHUR ANDERSEN LLP

April 1, 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.

Very truly yours,


/s/ Alan F. McIlroy
Alan F. McIlroy
Chief Financial Officer
Dayton Superior Corporation