Exhibit 16.1
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D. C. 20549
June 5, 2002
Dear Sir/Madam:
We have read the first, second, and third paragraphs of Item 4 included in the Form 8-K dated June 5, 2002, of Zale Corporation filed with the Securities and Exchange Commission and are in agreement with the statements contained therein.
Very truly yours,
ARTHUR ANDERSEN LLP
By | /s/ Richard J. Howell |
cc:
Mrs. Sue Gove, Zale Corporation
JM