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EXHIBIT 99.1

                                  I-MANY, INC.

                                537 Congress St.
                                    5th Floor
                             Portland, ME 04101-3353

               LETTER TO COMMISSION PURSUANT TO TEMPORARY NOTE 3T

                                 March 22, 2002


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549-0408

Ladies and Gentlemen:

Pursuant to Temporary Note 3T to Article 3 of Regulation S-X, I-Many, Inc. has
obtained a letter of representation from Arthur Andersen LLP ("Andersen")
stating that the December 31, 2001 audit was subject to their 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, that there was appropriate continuity of Andersen personnel working
on the audit and availability of national office consultation. Availability of
personnel at foreign affiliates of Andersen is not relevant to this audit.

                                        Very truly yours,

                                        I-Many, Inc.

                                        /s/ Kevin Collins

                                        Kevin Collins
                                        Chief Financial Officer and Treasurer