May 2, 2002
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sir:
We have read the first, second, third and fourth paragraphs of Item 4 included in the Form 8-K dated April 30, 2002 of UAL Corporation and United Air Lines, Inc. to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein.
Very truly yours,
/s/ Arthur Andersen LLP
Arthur Andersen LLP
cc: Frederic F. Brace
Senior Vice President and Chief Financial Officer, UAL Corporation
