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                                                                   EXHIBIT 99.1

                                   Q Services, Inc.
                            3100 Timmons Lane, Suite 300
                                Houston, Texas 77027
                               (713) 869-6020 (phone)
                               (713) 869-2978 (fax)

June 4, 2002

United States Securities and Exchange Commission
Washington, D.C. 20549-0410


Ladies and Gentlemen:

     This letter confirms that Arthur Andersen LLP ("Arthur Andersen") has
represented to Q Services, Inc. ("the Company") that its audits were subject
to Arthur 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 Arthur Andersen personnel working on the audit and
availability of national office consultation. Availability of personnel at
foreign affiliates is not relevant to these audits.


Very truly yours,

/s/ DAVID S. SCHORLEMER

David S. Schorlemer
Vice President and Chief Financial Officer