April 12, 2002

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington D.C.  20549

Re:  Confirmation of Representations Made by Arthur Andersen LLP

This   letter   confirms   that   Consolidated   Freightways
Corporation has received the following representations  from
Arthur Andersen LLP, independent public accountants, engaged
to  audit the financial statements included in the Company's
Form 10-K:

  the  audit  was subject to Arthur Andersen's 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; and

  there was appropriate continuity of Arthur Andersen personnel
  working  on  the  audit, availability of  national  office
  consultation  and  availability of foreign  affiliates  of
  Arthur Andersen to conduct relevant portions of the audit.



/s/Robert E. Wrightson
Robert E. Wrightson
Executive Vice President and Chief Financial Officer