Exhibit 99



                                   March 27, 2002



Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, DC 20549

     Re: Confirmation of Arthur Andersen Representations

Ladies and Gentlemen:

     This letter confirms that PerkinElmer, Inc. has received from Arthur
Andersen LLP, the independent public accountant engaged by the company to
examine the company's financial statements that are included in the Form 10-K to
which this letter is filed as an exhibit, a representation letter addressed to
the company and stating that:

     -  the audit conducted by Andersen 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

     -  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,


                                                PERKINELMER, INC


                                                /s/ Robert F. Friel
                                                -------------------------------
                                                Robert F. Friel
                                                Senior Vice President and
                                                Chief Financial Officer