EXHIBIT 99.1



                                       April 30, 2002




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

RE:      ARTHUR ANDERSEN LLP

Ladies and Gentlemen:

         Pursuant to Temporary Note 3T to Article 3 of Regulation S-X adopted by
the Securities and Exchange Commission, Arthur Andersen has represented to us
the following regarding the audit of our consolidated financial statements as of
February 2, 2002, and for the year then ended and have issued their report
thereon dated March 6, 2002.

         The audit was subject to Arthur 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 and 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 was not relevant to this
audit.

                                          Sincerely,

                                          /s/ James H. Baireuther

                                          James H. Baireuther
                                          Chief Financial Officer