EXHIBIT 99

              LETTER TO COMMISSION PURSUANT TO TEMPORARY NOTE A-T2

                                IFCO Systems N.V.

                          Rivierstaete, Amsteldijk 166

                       1079 LH Amsterdam, The Netherlands

July 1, 2002

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549 - 0408

Ladies and Gentlemen:

IFCO Systems N.V. ("IFCO") has received a representation letter from Arthur
Andersen Wirtschaftsprufungsgesellschaft Steuerberatungsgesellschaft mbH
("Andersen"), IFCO's independent public accountants, in connection with the
issuance of Andersen's audit report incorporated by reference in IFCO's Annual
Report on this Form 20-F. In its letter, Andersen has represented to IFCO that
its audit of the consolidated financial statements of IFCO referenced in its
audit report was subject to 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 Andersen personnel working on the audit,
availability of national office consultation and availability of personnel at
foreign affiliates of Andersen to conduct the relevant portions of the audit.

                                             Very truly yours,

                                             IFCO Systems N.V.


                                             By: /s/ Michael W. Nimtsch
                                                 -------------------------------
                                                 Michael W. Nimtsch
                                                 Senior Executive Vice President
                                                 and Chief Financial Officer