[ANDERSEN LOGO]
Arthur Andersen LLP
Suite 2200
101 East Kennedy Boulevard
Tampa, FL 33602-5141
Tel 813.222.4600
www.andersen.com
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sir/Madam:
The representations made in this letter are based solely on discussions with and representations from the engagement partner and manager on the audits of the financial statements of this registrant for the two most recent fiscal years. Those individuals are no longer with Arthur Andersen LLP. We have read paragraphs two through four of Item 4 included in the Form 8-K dated June 19, 2002, of Brown & Brown, Inc. to be filed with the Securities and Exchange Commission and have found no basis for disagreement with the statements contained therein.
Very truly yours,
/S/ ARTHUR ANDERSEN LLP
cc: Mr. Cory T. Walker
Chief Financial Officer, Brown & Brown, Inc.