EXHIBIT 16
Published on
ANDERSEN
Arthur Andersen LLP
1601 Market Street
Philadelphia PA 19103-2499
June 20, 2002 Tel 267 675 6000
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sir/Madam:
The representations made in this letter are based solely on discussions with and
representations from the engagement partner on the audits of the financial
statements of this registrant for the two most recent fiscal years. That
individual is no longer with Arthur Andersen LLP. We have read the first four
paragraphs of Item 4 included in the Form 8-K dated June 20, 2002 of R&B, Inc.
to be filed with the Securities and Exchange Commission and have found no basis
for disagreement with the statements contained therein.
Very truly yours,
Arthur Andersen LLP
Copy to:
Mr. Mathias J. Barton, Chief Financial Officer, R&B, Inc.