EXHIBIT 99.1



                              Horizon Telcom, Inc.
                              68 East Main Street.
                           Chillicothe, OH 45601-0480
                                 March 29, 2002



SECURITIES AND EXCHANGE COMMISSION
450 5th Street, N.W.
Washington D.C. 20549


 Re:  Horizon Telcom, Inc.
      Form 10-K for the year ended December 31, 2001
      Filed March 29, 2002

Dear Sirs:

This letter is written in accordance  with your  Temporary  Final Rule and Final
Rule:  Requirements  for Arthur  Andersen  LLP  Auditing  Clients  Release  Nos.
33-8070,  34-45590;  35-27503;  39-2395;  IA-2018;  IC-25464;  FR-62;  File  No.
S7-03-02 that became effective on March 18, 2002 (the "Andersen Release").

Our Annual  Report on Form 10-K for the year ended  December  31, 2001 was filed
with the Securities  and Exchange  Commission on March 29, 2002 and included the
accountant's  report of Arthur  Andersen LLP  ("Andersen")  on our  consolidated
financial  statements.  In  accordance  with  Temporary  Note 3T to Article 3 of
Regulation  S-X (as announced in the Andersen  Release),  please be advised that
Andersen has  represented  to us in writing the audit was subject to  Andersen's
quality control system for the U.S.  accounting and auditing practice,  that the
engagement  was conducted in  compliance  with  professional  standards and that
there was  appropriate  continuity  of Andersen  personnel  working on audit and
availability  of national  office  consultation.  Availability  of  personnel at
foreign affiliates of Andersen is not relevant to this audit.

                                   Very truly yours,

                                   Horizon Telcom, Inc.


                                   By: /s/ Peter M. Holland
                                       --------------------------------
                                       Chief Financial Officer





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