EXHIBIT 99-2
155 Otis Street
Northborough, MA 01532-2414
508-351-2520
508-393-1231 (fax)
LETTER TO COMMISSION PURSUANT TO TEMPORARY NOTE 3T
April 1, 2002
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-0408
Ladies and Gentlemen:
Pursuant to Temporary Note 3T to Article 3 of Regulation S-X, Bertucci’s Corporation has obtained a letter of representation from Arthur Andersen LLP (“Andersen”) stating that the January 2, 2002 audit was subject to their 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, that 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 is not relevant to this audit.
Very truly yours,
Bertucci’s Corporation | |
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/s/ Kurt J. Schnaubelt |
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Kurt J. Schnaubelt | |
Senior Vice President – Finance and Administration |