Stewart & Stevenson Services Inc – ‘8-K’ for 4/26/02 – EX-16.1

On:  Friday, 4/26/02   ·   For:  4/26/02   ·   Accession #:  912057-2-16845   ·   File #:  1-11443

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Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Current Report                                         4     13K 
 2: EX-16.1     Letter re: Change in Certifying Accountant             1      5K 

EX-16.1   —   Letter re: Change in Certifying Accountant

EX-16.1
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                                                                    EXHIBIT 16.1

April 26, 2002                                                                  

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

Dear Sir/Madam:                                                                 

We have read the first four paragraphs in Item 4 included in the Form 8-K dated 
April 22, 2002 of Stewart & Stevenson Services, Inc. to be filed with the       
Securities and Exchange Commission and are in agreement with the statements     
contained therein.                                                              

Very truly yours,                                                               

/s/ Arthur Andersen LLP                                                         

cc:   John H. Doster, Senior Vice President and Chief Financial Officer of      
Stewart & Stevenson Services, Inc.                                  

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘8-K’ Filing		Date		Other Filings
Filed on / For Period End:		4/26/02		DEF 14A
		4/22/02
				List all Filings