Exhibit 16
Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 11-3
450 Fifth Street, N.W.
Washington, D.C. 20549
May 20, 2002
Dear Sir or Madam:
We have read paragraphs (a), (c) and (d) of Item 4 included in the Form 8-K/A dated May 20, 2002 of Meridian Bioscience, Inc. to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein.
Very truly yours,
/s/Ray van der Horst
Ray van der Horst
ARTHUR ANDERSEN LLP
Suite 400
720 East Pete Rose Way
Cincinnati, OH 45202
cc: Melissa Lueke
Vice President and Chief Financial Officer
Meridian Bioscience, Inc.
Page 5 of 5