EXHIBIT 16



Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Avenue, N.W.
Washington, DC 20549


June 13, 2002

Dear Sir/Madam:

The representations made in this letter are based solely on discussions with and
representations from the engagement partner and manager on the audits of the
financial statements of this registrant for the two most recent fiscal years.
Those individuals are no longer with Arthur Andersen LLP. We have read the
second, third and fourth paragraphs of Item 4 included in the Form 8-K dated
June 13, 2002 of The Bon-Ton Stores, Inc. to be filed with the Securities and
Exchange Commission and have found no basis for disagreement with the statements
contained therein.

Very truly yours,


                                                   /s/ Arthur Andersen LLP


Copy to:
James H. Baireuther, Vice Chairman and Chief Administrative Officer
The Bon-Ton Stores, Inc.