EXHIBIT 99.0



April 1, 2002




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

         Re:      Representations by Arthur Andersen LLP ("Andersen") as to the
                  2001 Audited Consolidated Financial Statements of @Track
                  Communications, Inc. ("@Track")

Ladies and Gentlemen:

        In accordance with Temporary Note 3T to Article 3 of Regulation S-X,
@Track has received a letter from Andersen dated April 1, 2002 regarding the
audit conducted by Andersen of the 2001 consolidated financial statements of
@Track and subsidiaries (the "Audit") that are included in @Track's Annual
Report on Form 10-K for the year ended December 31, 2001. In the letter Andersen
has represented to @Track the following:

   o     the Audit was subject to Andersen's quality control system for the
         United States accounting and auditing practice to provide reasonable
         assurance that the audit engagement was conducted in compliance with
         professional standards; and

   o     there was appropriate continuity of Andersen personnel working on the
         Audit and availability of national office consultation. Availability of
         personnel at foreign affiliates of Andersen was not relevant to this
         Audit.


                                              Sincerely,





                                              /s/ Michael Smith,
                                              Executive Vice President and
                                              Chief Financial Officer