Exhibit 99.1
                                                              March 29, 2002




Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC  20549

                  Re: Letter to Commission Pursuant to Temporary Note 3T

Ladies and Gentlemen:

         Pursuant to Temporary Note 3T to Article 3 of Regulation S-X, Arthur
Andersen LLP has represented to BioMarin Pharmaceutical Inc. by letter dated
March 29, 2002, that its audit of the consolidated financial statements of
BioMarin Pharmaceutical Inc. as of December 31, 2001 was subject to Andersen's
quality control system for its U.S. accounting and auditing practice to provide
reasonable assurance that the engagement was conducted in compliance with
professional standards and that there was appropriate continuity of Andersen
personnel working on the audit, availability of national office consultation and
availability of personnel at foreign affiliates of Andersen to conduct the
relevant portions of the audit.

Very truly yours,
BioMarin Pharmaceutical Inc.



By:  /s/ Kim Tsuchimoto
Name:  Kim Tsuchimoto
Title:  Vice President, Controller