Exhibit 10.2.1

To the Securities and Exchange Commission:

     We received a letter from Arthur Andersen LLP (Andersen), dated March 29,
2002, representing that the audit was subject to their quality control system
for the United States accounting and auditing practice to provide reasonable
assurance that the engagement was conducted in compliance with professional
standards, that there was appropriate continuity of Andersen personnel working
on the audit and availability of national office consultation, and availability
of personnel at foreign affiliates of Andersen to conduct the relevant portions
of the audit.

                                   QIAGEN N.V.

                                   By:    /s/ Peer M. Schatz
                                       --------------------------------------
Dated:  March 29, 2002             Peer M. Schatz, Chief Financial Officer