Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

June 29, 2000


Gentlemen:

This letter is written in response to the  requirement of Rule  12b-25(c)  under
the Securities  Exchange Act of 1934 and in  satisfaction of item (c) of Part II
of Form 12b-25.

We are the independent  auditors of Banta  Corporation (the  "Registrant").  The
Registrant has stated in Part III of its filing on Form 12b-25 that it is unable
to timely file, without  unreasonable  effort or expense,  its Annual Reports on
Form 11K for the Banta  Corporation  Incentive Savings Plan and the Banta Hourly
401(k) Plan for the year ended  December 31, 1999,  because our firm has not yet
completed our audits of the financial  statements of the Registrant's  plans for
the year ended  December  31,  1999,  and is  therefore  unable to  furnish  the
required opinion on such financial statements. We hereby advise you that we have
read the  statements  made by the  Registrant  in Part III of its filing on Form
12b-25,  and agree with the statements made therein as they relate to accounting
and auditing matters.

Very truly yours,

/s/ Arthur Andersen LLP

ARTHUR ANDERSEN LLP