April 12, 2002



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

Re:      MAXXAM Group Holdings Inc. - Requirements for
         Arthur Andersen LLP Auditing Clients


Dear Sir or Madam:

         Arthur Andersen LLP has represented to MAXXAM Group Holdings Inc. that
its audit was subject to 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 that
there was appropriate continuity of 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.






                                   By:          ELIZABETH D. BRUMLEY
                                       -----------------------------------
                                                Elizabeth D. Brumley
                                                     Controller
                                           (Principal Accounting Officer)