Exhibit 99.2



March 28, 2002


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


         Re: CONFIRMATION OF ARTHUR ANDERSEN REPRESENTATIONS


Ladies and Gentlemen:

         This letter confirms that BioSphere Medical, Inc. has received from
Arthur Andersen LLP, the independent public accountant engaged by the company to
examine the company's financial statements that are included in the Form 10-K to
which this letter is filed as an exhibit, a representation letter addressed to
the company and stating that:

         o        the audit conducted by Andersen was subject to Andersen's
                  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; and

         o        there was appropriate continuity of Andersen personnel working
                  on the audit, availability of national office consultation and
                  availability of personnel at foreign affiliates of Andersen to
                  conduct the relevant portions of the audit.


                                              Very truly yours,


                                              BIOSPHERE MEDICAL, INC.


                                              /s/   Robert M. Palladino

                                              Robert M. Palladino
                                              Chief Financial Officer