EXHIBIT 16
[LETTERHEAD OF ARTHUR ANDERSEN LLP]
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
June 27, 2002
Dear Sir/Madam:
We have read the first four (4) paragraphs of Item 4 included in the Form 8-K dated June 25, 2002, of the Comair Savings and Investment Plan 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
Copy to: Mr. Brian L. McDonald
Plan Administrator
Comair Savings and Investment Plan
