Exhibit 16


                           [ARTHUR ANDERSEN LLP LOGO]


June 21, 2002


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


Dear Sir/Madam:

The representations made in this letter are based solely on discussions with and
representations from the engagement partner on the audits of the financial
statements of this registrant for the most recent fiscal year. This individual
is no longer with Arthur Andersen LLP. We have read the first five paragraphs of
Item 4 included in the Form 8-K dated June 21, 2002 of International Specialty
Holdings 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
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Arthur Andersen LLP



cc:    Mr. Neal E. Murphy
        Senior Vice President and Chief Financial Officer