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ELGAR HOLDINGS, INC.
9250 BROWN DEER ROAD
SAN DIEGO, CALIFORNIA 92121
March 28, 2002
BY EDGAR
The Securities and Exchange Commission
Washington, D.C. 20549
- Re:
- Assurances Letter from Arthur Andersen LLP
Ladies and Gentlemen:
I am writing to inform you that pursuant to S.E.C. Release No. 33-8070, dated March 18, 2002, Elgar Holdings, Inc. (the "Registrant") has received from Arthur Andersen LLP, the Registrant's independent public accountants ("Andersen"), written representations concerning audit quality controls, including representations regarding the continuity of Andersen personnel working on the audit of the Registrant's books, the availability of national office consultation, and the availability of personnel at foreign affiliates of Andersen to conduct relevant portions of the audit.
Very truly yours, | ||||
/s/ Christopher W. Kelford Chief Financial Officer |