Exhibit 16


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

May 3, 2002

Dear Sir or Madam:

We have read the four  paragraphs  of Item 4 included  in the Form 8-K of Knight
Transportation,  Inc., dated April 29, 2002, (Commission File Number: 000-24946)
filed with the Securities and Exchange  Commission and are in agreement with the
statements contained therein.

Very truly yours,

/s/ Arthur Andersen LLP

tlw

Copy to: Timothy M. Kohl
         Chief Financial Officer, Knight Transportation, Inc.