EXHIBIT 16.1
[Letterhead of Arthur Andersen LLP]
May 20, 2002
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Ladies and Gentlemen:
We have read the first, second, third and fourth paragraphs of Item 4 included in the Form 8-K dated May 20, 2002 of Summa Industries, 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
c: James R. Swartwout