Exhibit 99.1
eMagin Corporation
2070 Route 52
Hopewell Junction, NY 12533
LETTER TO COMMISSION PURSUANT TO TEMPORARY NOTE 3T
March 29, 2002
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-0408
Ladies and Gentlemen:
Pursuant to Temporary Note 3T to Article 3 of Regulation S-X, eMagin
Corporation. has obtained a letter of representation from Arthur Andersen LLP
("Andersen") stating that the December 31, 2001 audit was subject to their
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 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,
/s/ eMagin Corporation
eMagin Corporation
2070 Route 52
Hopewell Junction, NY 1253
March 29, 2002
To the Shareholders of
eMagin Corporation:
We represent that this audit of your December 31, 2001 financial statements to
be included in your filing on form 10-K 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.
Availability of personnel at foreign affiliates of Arthur Andersen is not
relevant to this audit.
SIGNATURES
Pursuant to the requirements of Section 13 or 15(d) of the Securities
Exchange Act of 1934, the Registrant has duly caused this report to be signed on
its behalf by the undersigned, thereunto duly authorized on the 1st day of April
2002.
EMAGIN CORPORATION
BY: /s/ Gary Jones
Gary Jones
CHIEF EXECUTIVE OFFICER AND PRESIDENT
PURSUANT TO THE REQUIREMENTS OF THE SECURITIES EXCHANGE ACT OF 1934, THIS
REPORT HAS BEEN SIGNED BY THE FOLLOWING PERSONS IN THE CAPACITIES AND ON THE
DATES INDICATED:
NAME TITLE DATE
- --------------------------- --------------------------- ---------------
/s/ Gary Jones President, Chief Executive Officer and April 1, 2002
- --------------------------- Director (Principal Executive Officer)
Gary Jones
/s/ Edward V. Flynn Chief Financial Officer and Treasurer April 1, 2002
- --------------------------- (Principal Financial Accounting Officer)
Edward V. Flynn
/s/ Claude Charles Director April 1, 2002
- ---------------------------
Claude Charles
/s/ Ajmal Khan Director April 1, 2002
- ---------------------------
Ajmal Khan
/s/ Jack Rivkin Director April 1, 2002
- ---------------------------
Jack Rivkin