Northwestern Corp – ‘8-K’ for 5/16/02 – EX-16

On:  Wednesday, 5/22/02, at 10:38am ET   ·   For:  5/16/02   ·   Accession #:  1116679-2-1100   ·   File #:  1-10499

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Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Date of Report: May 16, 2002                           4     15K 
 2: EX-16       Ex. 16.1: Letter of Arthur Andersen LLP                1      5K 
 3: EX-99       Ex. 99.1 - Press Release, May 16, 2002                 2     14K 
 4: EX-99       Ex. 99.2 - Press Release, May 17, 2002                 5     23K 

EX-16   —   Ex. 16.1: Letter of Arthur Andersen LLP

                                                               [GRAPHIC OMITTED]

Office of the Chief Accountant                       Arthur Anderson LLP        
Securities and Exchange Commission                   45 South Seventh Street    
450 Fifth Street NW                                  Minneapolis MN 55402-2800  
Washington D.C. 20549                                Tel 612 332 1111           
                                          www.andersen.com

May 22, 2002                                                                    

Dear Sir:                                                                       

We have read the first, second, fourth, fifth and sixth paragraphs of Item 4(a) 
included in the Form 8-K, dated May 16, 2002 of NorthWestern Corporation 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                                                         

Copy to: Mr. Kipp Orme, Chief Financial Officer, NorthWestern Corporation       

Dates Referenced Herein

This ‘8-K’ Filing		Date		Other Filings
Filed on:		5/22/02		None on these Dates
For Period End:		5/16/02
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