Exhibit 16
Office of Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
May 3, 2002
Dear Sir or Madam:
We have read the first four (4) paragraphs of Item 4 included in the Current Report on Form 8-K dated May 3, 2002 of Swiss Army Brands, Inc. to be filed with the Securities and Exchange Commission and are in agreement with the statements contained herein.
Very truly yours,
/s/ARTHUR ANDERSEN LLP
Arthur Andersen LLP
Cc: Thomas M. Lupinski, Senior Vice President and Chief Financial Officer - Swiss Army Brands, Inc.