EXHIBIT 99
                                                                      ----------




April 15, 2002


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


Re:  Letter to Securities and Exchange Commission pursuant to Temporary Note 3T
     to Article 3 of Regulation S-X

Ladies and Gentlemen:

Pursuant to Temporary Note 3T to Article 3 of Regulation S-X, Chattem, Inc. has
obtained a letter of representation from Arthur Andersen LLP ("Andersen"), its
independent public accountants, stating that the February 28, 2002 quarterly
review was subject to 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 Andersen personnel working on the review, availability of national
office consultation and availability of personnel at foreign affiliates of
Andersen.


Very truly yours,

Chattem, Inc.

/s/ Scott J. Sloat
- -------------------
Scott J. Sloat
Controller