Exhibit No. 99.1
April 2, 2002
Securities and Exchange Commission
Washington, DC

Arthur  Andersen LLP has  represented to Level 3  Communications,  Inc. that its
audit for the year ended  December  31, 2001 was subject to  Andersen's  quality
control  system  for the  U.S.  accounting  and  auditing  practice  to  provide
reasonable  assurance  that the  engagement  was  conducted in  compliance  with
professional  standards  and that there was  appropriate  continuity of Andersen
personnel working on the audit, availability of national office consultation and
availability  of  personnel  at foreign  affiliates  of  Andersen to conduct the
relevant portions of the audit.


Sincerely,
Level 3 Communications, Inc.

By /s/ Neil J. Eckstein
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Neil J. Eckstein
Vice President