Exhibit 99.1


                             BTU INTERNATIONAL, INC.

                                 23 Esquire Road
                            North Billerica, MA 01862

               LETTER TO COMMISSION PURSUANT TO TEMPORARY NOTE 3T

                                  April 1, 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, BTU International,
Inc. 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,

                                          BTU International, Inc.

                                          /s/ Thomas P. Kealy
                                          --------------------------------------
                                          Thomas P. Kealy
                                          Vice President & Corporate Controller