EX-99 5 w58561ex99.txt LETTERS TO SAP AG TO SEC REGARDING ARTHUR ANDERSEN EXHIBIT 99 March 28, 2002 Securities and Exchange Commission 450 Fifth St., NW Washington, D.C. 20549-0609 RE: AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS OF SAP AKTIENGESELLSCHAFT SYSTEME, ANWENDUNGEN, PRODUKTE IN DER DATENVERARBEITUNG, WALLDORF / BADEN, AS OF DECEMBER 31, 2001 Ladies and Gentlemen, Pursuant to SEC Release No. 33-8070, we are filing this letter to disclose the representations that were made to us by ARTHUR ANDERSEN Wirtschaftsprufungsgesellschaft Steuerberatungsgesellschaft mbH ("ARTHUR ANDERSEN") in connection with its audit of our consolidated financial statements, as of December 31, 2001. In its letter dated March , 2002, Arthur Andersen represented to our Supervisory Board that Arthur Andersen's audit was subject to its quality control system for the U.S. accounting and auditing practice to provide reasonable assurance that the engagement was conducted in compliance with professional standards, that there was appropriate continuity of Arthur Andersen personnel working on the audit, availability of national office consultation, and availability of personnel at foreign affiliates of Arthur Andersen to conduct the relevant portions of the audit. Sincerely, SAP AKTIENGESELLSCHAFT SYSTEME, ANWENDUNGEN, PRODUKTE IN DER DATENVERARBEITUNG PROF. DR. HENNING KAGERMANN By: /s/ Henning Kagermann ------------------------------ Name: Prof. Dr. Henning Kagermann Title: Co-Chairman and CEO DR. WERNER BRANDT By: /s/ Werner Brandt ------------------------------ Name: Dr. Werner Brandt Title: CFO