Exhibit 16.1

                        [Arthur Andersen LLP Letterhead]


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

April 5, 2002

Dear Sir/Madam:

We have read the first, second, third and fourth paragraphs of Item 4 included
in the Form 8-K dated April 5, 2002 of the Mohegan Tribal Gaming Authority 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
Arthur Andersen LLP