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                                                                    Exhibit 16.1

                          [Arthur Andersen Letterhead]



August 5, 2002


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




Dear Sir,


We have read paragraphs 2 and 3 and paragraph 5 sentence 1 of Item 4 included in
the Form 8-K/A dated July 10, 2002 of UPC Polska, Inc. to be filed with the
Securities and Exchange Commission and are in agreement with the statements
contained therein. We have also read and are in agreement with the statement
contained in paragraph 1 sentence 1 of Item 4 that "on July 10, 2002, UPC
Polska, Inc....dismissed its independent auditor, Arthur Andersen Sp. z o.o."



Very truly yours,


/s/ ARTHUR ANDERSEN SP. Z O.O.
- ------------------------------
Arthur Andersen Sp. z o.o.


cc:  Mrs. Joanna Nieckarz, CFO, UPC Polska, Inc.