Exhibit 16

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


April 5, 2002


Dear Sir/Madam:

We have read the first four paragraphs of Item 4 included in the Form 8-K
dated April 5, 2002 of Clare, Inc. filed with the Securities and Exchange
Commission and are in agreement with the statements contained therein.

Very truly yours,

/s/ Arthur Andersen LLP

Arthur Andersen LLP