EXHIBIT 99.1

                                 [ECHOSTAR LOGO]
                       ECHOSTAR COMMUNICATIONS CORPORATION





March 21, 2001

Securities and Exchange Commission
Washington, DC 20549

RE: Annual Report on Form 10-K for the Year Ended December 31, 2001

Dear Sir or Madam:

Arthur Andersen LLP ("Andersen") has represented to us that the audit of
EchoStar DBS Corporation for the year ended December 31, 2001, 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, that there was appropriate continuity of Andersen
personnel working on audits and availability of national office consultation.
Availability of personnel at foreign affiliates of Andersen is not relevant to
this audit.


                                                Sincerely,


                                                /s/ Michael R. McDonnell


                                                Michael R. McDonnell
                                                Chief Financial Officer






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