EXHIBIT 99.1

                             ALLIED HOLDINGS, INC.
                        160 Clairemont Avenue, Suite 200
                               Decatur, GA 30030

               LETTER TO COMMISSION PURSUANT TO TEMPORARY NOTE 3T

March 27, 2002

Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549

Re: Arthur Andersen LLP ("AA")

The purpose of this letter is to address the requirements of the Securities and
Exchange Commission ("SEC") with respect to issuers that include accountant's
reports from AA issued after March 14, 2002 in filings with the SEC.

In connection with the audit of the consolidated financial statements of Allied
Holdings, Inc. and subsidiaries (the "Company") as of December 31, 2001 and for
the year then ended, AA has issued a report of independent public accountants to
the shareholders and directors of the Company dated February 25, 2002, except
with respect to the matter discussed in the fourth paragraph of Note 4, as to
which the date is March 27, 2002 (the "Report"). The Report is included in the
Company's Annual Report on Form 10-K for the fiscal year ended December 31,
2001.

Pursuant to Temporary Note 3T to Article 3 of Regulation S-X, the Company has
received the following written representations from AA:

         "We have audited the consolidated financial statements of Allied
         Holdings, Inc. and subsidiaries as of December 31, 2001 and for the
         year then ended and have issued our report thereon dated February 25,
         2002, except with respect to the matter discussed in the fourth
         paragraph of Note 4, as to which the date is March 27, 2002. We
         represent that this audit was subject to our 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
         Arthur Andersen personnel working on the audit, availability of
         national office consultation, and availability of personnel at foreign
         affiliates of Arthur Andersen to conduct the relevant portions of the
         audit."

                                 ALLIED HOLDINGS, INC.


                                 By: /s/ Daniel H. Popky
                                     -------------------------------------------
                                     Daniel H. Popky
                                     Senior Vice President and Chief Financial
                                     Officer (Principal Financial and Accounting
                                     Officer)