1 800 Contacts Inc – ‘8-K’ for 5/15/02 – EX-16

On:  Thursday, 5/16/02, at 10:44am ET   ·   For:  5/15/02   ·   Accession #:  912057-2-20941   ·   File #:  0-23633

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Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Current Report                                         3     14K 
 2: EX-16       Letter re: Change in Certifying Accountant             1      5K 

EX-16   —   Letter re: Change in Certifying Accountant

EX-16
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May 15, 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 (4) paragraphs of Item 4 included in the Form 8-K   
dated May 15, 2002 of 1-800 CONTACTS, INC., to be filed with the Securities and 
Exchange Commission, and are in agreement with the statements contained therein.

Very truly yours,                                                               

Arthur Andersen LLP                                                             

cc:  Scott S. Tanner, Chief Operating Officer and Chief Financial Officer of    
1-800 CONTACTS, INC.                                                            

Dates Referenced Herein

This ‘8-K’ Filing		Date		Other Filings
Filed on:		5/16/02		None on these Dates
For Period End:		5/15/02
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