1 Exhibit 16 Arthur Andersen Arthur Andersen & Co. One International Place Boston, MA 02110-2604 617-330-4000 March 29, 1994 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Gentlemen: We have read The Timberland Company's disclosure regarding the change in accountants during 1992, contained in the Company's Annual Report on Form 10-K dated March 22, 1994, and are in agreement with the statement contained therein. Very truly yours, /s/ Arthur Andersen & Co.