ARTHUR ANDERSEN & CO. Accountants June 27, 1996 Securities and Exchange Commission Division of International Corporate Finance 450 Fifth Street Washington D.C. SGS-THOMSON Microelectronics N.V. Information required pursuant to Item 304(a) of regulation SK under the Securities Act of 1933 We have read Item 18 in the Annual Report on Form 20-F dated June 27, 1996 of SGS- THOMSON Microelectronics N.V. to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. /s/Arthur Andersen & Co.