EXHIBIT 99.1

                                   CD&L, Inc.
                                80 Wesley Street
                          South Hackensack, N.J. 07606


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


April 15, 2002


Ladies and Gentlemen:

Pursuant to Temporary Note 3T to Article 3 of Regulation S-X, CD&L, Inc. (the
"Company") has obtained a letter of representation from Arthur Andersen LLP
("Andersen") with respect to Andersen's audit of the Company's consolidated
financial statements for the year ended December 31, 2001. Andersen's letter
certifies that the audit was subject to their 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 audit and
availability of national office consultation. Availability of personnel at
foreign affiliates of Andersen is not relevant to this audit.



Very truly yours,

/s/ Russell J. Reardon

Russell J. Reardon
Chief Financial Officer
CD&L, Inc.


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