Albecca Inc – ‘8-K’ for 5/20/02 – EX-16

On:  Wednesday, 5/22/02, at 4:10pm ET   ·   For:  5/20/02   ·   Accession #:  950144-2-5977   ·   File #:  333-53439

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Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Albecca, Inc.                                       HTML     16K 
 2: EX-16       Letter From Arthur Andersen LLP                        1      5K 

EX-16   —   Letter From Arthur Andersen LLP

EX-16
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                                                                      EXHIBIT 16

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

May 20, 2002                                                                    

Dear Sir/Madam:                                                                 

We have read the first four paragraphs of Item 4 included in the Form 8-K dated 
May 20, 2002 of Albecca, Inc. filed with the Securities and Exchange Commission 
and are in agreement with the statements contained therein.                     

Very truly yours,                                                               

/s/ Arthur Andersen LLP                                                         

Cc:  Mr. Brad Goodson, Albecca, Inc.                                            

Dates Referenced Herein

This ‘8-K’ Filing		Date		Other Filings
Filed on:		5/22/02		None on these Dates
For Period End:		5/20/02
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