February 27, 2001
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sir/Madam:
We have read the first paragraph of Item 4 included in the Form 8-K dated February 27, 2001 of Docucon, Incorporated 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:
Robert W. Schwartz
President and Chief Executive Officer
Docucon, Incorporated