<Page> Exhibit 99 Report of Auditor Representation INDEPENDENT AUDITOR REPRESENTATION To the Securities Exchange Commission Washington DC Arthur Andersen Sp. z o.o. has represented to UPC Polska, Inc. that its audit 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 that 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. UPC Polska, Inc.