EXHIBIT 10.16



March 4, 2002



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

Re:      Arkansas Best Corporation/Definitive Proxy Materials

Ladies and Gentlemen:

On behalf of Arkansas Best Corporation (the "Company"), pursuant to Rule
14a-6(b) of the Securities Exchange Act of 1934, as amended (the "Exchange
Act"), enclosed for filing by EDGAR is a copy of the Company's definitive proxy
statement and form of proxy (the "Proxy Materials").

Among the items slated for approval at the Annual Meeting is a proposal to adopt
the Company's 2002 Stock Option Plan. In accordance with Instruction 3 to Item
10 of Schedule 14A, a copy of the plan as proposed to be adopted is included
with this letter via EDGAR as an appendix to the Proxy Statement. Pursuant to
Instruction 5 to the same item, the Company advises the Commission that the
Company intends to register the shares to be issued under the Stock Option Plan
on a registration statement on Form S-8 prior to the exercise of any options to
be granted under the plan.

Copies of the definitive Proxy Materials will be mailed by the Company on or
about March 15, 2002, to its stockholders of record on February 25, 2002.

Please call me at (479) 785-6130 if you have any questions or comments regarding
this filing.

Sincerely,

/s/ Richard F. Cooper

Richard F. Cooper
Secretary