EXHIBIT 16
May 17, 2002
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sir/Madam:
We have read Item 4 paragraph one included in the Form 8-K dated May 17, 2002 of InFocus Corporation to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein.
Very truly yours,
Arthur Andersen LLP
Cc: Mike Yonker
Chief Financial Officer
InFocus Corporation