Exhibit 99.1


                    [Letterhead of Angelica Corporation]

April 8, 2002



Securities and Exchange Commission
450 Fifth Street, N. W.
Washington, DC 20549-0408

Ladies and Gentlemen:

       Angelica Corporation received a manually signed audit report from
Arthur Andersen LLP ("Arthur Andersen") dated March 21, 2002 with respect to
the consolidated financial statements of Angelica Corporation and its
subsidiaries as of January 26, 2002 and January 27, 2001 and for the years
ended January 26, 2002, January 27, 2001 and January 29, 2000. Pursuant to
Temporary Note 3T to Article 3 of Regulation S-X, Angelica Corporation has
obtained a letter from Arthur Andersen stating that 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 and that there was
appropriate continuity of Arthur Andersen personnel working on the audit and
availability of national office consultation. Availability of Arthur
Andersen personnel at foreign affiliates is not relevant to the audit.


Very truly yours,

/s/ T. M. Armstrong

Theodore M. Armstrong
Senior Vice President-Finance and Administration
  and Chief Financial Officer