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 two most recent fiscal years. 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 Building
Materials Corporation of America 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. John F. Rebele
        Senior Vice President and Chief Financial Officer