Exhibit 99.1

                        AAVID THERMAL TECHNOLOGIES, INC.

                       One Eagle Square, Concord, NH 03301


               LETTER TO COMMISSION PURSUANT TO TEMPORARY NOTE 3T

                                 April 16, 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, Aavid Thermal
Technologies, 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, availability of national office consultation and
availability of personnel at foreign affiliates of Andersen to conduct relevant
portions of the audit.

                                Very truly yours,

                                Aavid Thermal Technologies, Inc.

                                /s/ Brian A. Byrne
                                --------------------------------
                                Brian A. Byrne
                                Chief Financial Officer