Exhibit 99.1

                                 SPX Corporation
                            2300 One Wachovia Center
                            301 South College Street
                            Charlotte, NC 28202-6039




                                 March 21, 2002

Securities and Exchange Commission
450 5/th/ Street, NW
Washington, DC 20549

Ladies and Gentlemen:

         Pursuant to Securities and Exchange Commission Release Nos. 33-8070,
34-45590; 35-27503; 39-2395; IA-2018; IC-25464; FR-62; File No. S7-03-02, this
letter is to confirm that SPX Corporation has received assurance from its
independent public accountants, Arthur Andersen LLP ("Arthur Andersen"), that
Arthur Andersen's audit of our consolidated financial statements as of December
31, 2001 and for the year then ended (the "Audit") was subject to Arthur
Andersen's 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.

                                               SPX CORPORATION

                                               /s/ Patrick J. O'Leary

                                               Vice President Finance, Treasurer
                                               and Chief Financial Officer