Exhibit 16


Office of Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

April 17, 2002

Dear Sir or Madam:

We have  read  Item 4  included  in the  Form  8-K  dated  April  17,  2002,  of
Halliburton  Company filed with the SEC and are in agreement with the statements
contained therein.

Very truly yours,

ARTHUR ANDERSEN LLP



By
     Steve G. Scott

PLR

cc:
Mr. Doug Foshee, Chief Financial Officer
Halliburton Company