Exhibit 99.3


Securities and Exchange Commission
Washington, DC  20549


Securities and Exchange Commission:


Arthur Andersen LLP ("Andersen") has represented to Westinghouse Air Brake
Technologies Corporation that the audit was subjected 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 audits, availability of national office consultation and
availability of personnel at foreign affiliates of Andersen to conduct the
relevant portions of the audit.







/s/ Robert J. Brooks
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Robert J. Brooks, Chief Financial Officer