EXHIBIT 99.4

                               HORIZON PCS, INC.
                               68 East Main Street
                           Chillicothe, OH 45601-0480

                                  April 5, 2002


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

         Re:      Horizon PCS, Inc.
                  Form S-4
                  Filed April 5, 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 Form S-4 was filed with the Securities and Exchange Commission on April
5, 2002 and included the accountants' 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  that 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 the 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 PCS, Inc.



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



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