EXHIBIT 16.1




June 21, 2002




Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Dear Sir/Madam:

We have read Item 4 included in the Form 8-K dated June 21, 2002 of Republic
Services, Inc. to be filed with the Securities and Exchange Commission and are
in agreement with the statements contained therein.

Very truly yours,



Arthur Andersen, LLP