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[Arthur Andersen LLP Letterhead]
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
March 26, 2002
Dear Sir/Madam:
We have read the five paragraphs of Item 4 included in the Form 8-K dated March 25, 2002 of Career Education Corporation 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 |
copy to:
Patrick K. Pesch
Executive Vice President and Chief Financial Officer
Career Education Corporation