Exhibit 99


April 5, 2002

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

Re: Arthur Andersen

     The purpose of this letter is to address the requirements of the Securities
and Exchange Commission (the "Commission") with respect to issuers that include
accountants' reports from Arthur Andersen, LLP ("Andersen") issued after March
14, 2002 in filings with the Commission.

     In connection with the audit of the consolidated financial statements of
Hibbett Sporting Goods, Inc. and subsidiaries (the "company") as of February 2,
2002, and for the year ended, Andersen has issued a report to the Company dated
March 13, 2002. The report is included in the Company's Annual Report on Form
10-K for the fiscal year ended February 2, 2002.

     In accordance with the requirements of the Commission, the Company has
received the following written representation from Andersen:

     Arthur Andersen, LLP has audited the consolidated financial statements of
     Hibbett Sporting Goods, Inc. and subsidiaries as of February 2, 2002 and
     for the year ended, and have issued our report thereon dated March 13,
     2002. We represent that this audit was subject to our 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, that there was appropriate continuity of Arthur Andersen
     personnel working on the audit, and availability of national office
     consultation.


Hibbett Sporting Goods, Inc.

/s/ GARY A. SMITH
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Gary A. Smith
Vice President & Chief Financial Officer