EX-99 5 a81480ex99.txt EXHIBIT 99 Exhibit 99 AMERICAN STATES WATER COMPANY 630 EAST FOOTHILL BOULEVARD SAN DIMAS, CALIFORNIA 91773 TELEPHONE: 909-394-3600 FACSIMILE: 909-394-1382 -------------------------------------------------------------------------------- May 9, 2002 United States Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Gentlemen/Ladies: Pursuant to Temporary Note 3T to Article 3 of Regulation S-X, American States Water Company (the "Company") has obtained a letter of representation from Arthur Andersen LLP, the Company's independent public accountants, stating that their review of the consolidated financial statements of the Company and its subsidiaries included in the Company's Quarterly Report on Form 10-Q for the period ended March 31, 2002 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 review and availability of national office consultation to conduct the relevant portion of the review. Availability of personnel at foreign affiliates of Arthur Andersen is not applicable to this review. Sincerely, /s/: McClellan Harris III -------------------------- McClellan Harris III Chief Financial Officer, Vice President - Finance, Treasurer and Corporate Secretary