Exhibit 16.1


April 9, 2002

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

Dear Sirs:

We have read the four paragraphs of Item 4 included in the attached Form 8-K
dated April 5, 2002 of Learning Tree International, Inc. (the Company) to be
filed with the Securities and Exchange Commission and have the following
comments:

 .    We agree with the statement made in the first paragraph in Item 4 with
     regards to the termination of our relationship. However, we have no basis
     to agree or disagree with the statements concerning the appointment of
     Ernst & Young LLP.

 .    We agree with the statement made in paragraph 2 items number 1 and 2 of
     Item 4. However, we have no basis to agree or disagree with the statement
     in paragraph 2 item number 3 in Item 4 concerning any consultation between
     the Company and Ernst & Young LLP regarding the application of accounting
     principles to a specified transaction or the type of audit opinion that
     might be rendered on the Company's financial statements during the two most
     recent fiscal years through the present.

 .    We agree with the statements made in paragraph 3 and 4 of Item 4.


Very truly yours,


/s/ Arthur Andersen LLP
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Arthur Andersen LLP