EXHIBIT 99.1


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

     May 31, 2002

     Ladies and Gentlemen:

     Arthur Andersen LLP has represented to The  ServiceMaster  Company that the
     audit of the ServiceMaster Profit Sharing and Retirement Plan completed for
     the year ending  December  31, 2001 was  subject to Arthur  Andersen  LLP's
     quality  control  system  for the United  States  accounting  and  auditing
     practice.  Arthur Andersen LLP has provided  assurance to The ServiceMaster
     Company  that  the  audit  engagement  was  conducted  in  compliance  with
     professional  standards.  The  audit  was  conducted  with the  appropriate
     continuity and availability of personnel,  in the United States, as well as
     the appropriate availability of national office consultation.  Availability
     of personnel at foreign  affiliates of Arthur  Andersen was not relevant to
     this audit.


     Sincerely,

     /s/Steven C. Preston
     ----------------------------------
     Steven C. Preston
     Executive Vice President and
     Chief Financial Officer
     The ServiceMaster Company