EX-99.1 5 exh_99-1.txt LETTER TO COMMISSION Exhibit 99.1 eMagin Corporation 2070 Route 52 Hopewell Junction, NY 12533 LETTER TO COMMISSION PURSUANT TO TEMPORARY NOTE 3T March 29, 2002 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549-0408 Ladies and Gentlemen: Pursuant to Temporary Note 3T to Article 3 of Regulation S-X, eMagin Corporation. has obtained a letter of representation from Arthur Andersen LLP ("Andersen") stating that the December 31, 2001 audit was subject to their 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 the audit and availability of national office consultation. Availability of personnel at foreign affiliates of Andersen is not relevant to this audit. Very truly yours, /s/ eMagin Corporation eMagin Corporation 2070 Route 52 Hopewell Junction, NY 1253 March 29, 2002 To the Shareholders of eMagin Corporation: We represent that this audit of your December 31, 2001 financial statements to be included in your filing on form 10-K was subject to our 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 Arthur Andersen personnel working on the audit and availability of national office consultation. Availability of personnel at foreign affiliates of Arthur Andersen is not relevant to this audit. SIGNATURES Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized on the 1st day of April 2002. EMAGIN CORPORATION BY: /s/ Gary Jones Gary Jones CHIEF EXECUTIVE OFFICER AND PRESIDENT PURSUANT TO THE REQUIREMENTS OF THE SECURITIES EXCHANGE ACT OF 1934, THIS REPORT HAS BEEN SIGNED BY THE FOLLOWING PERSONS IN THE CAPACITIES AND ON THE DATES INDICATED: NAME TITLE DATE --------------------------- --------------------------- --------------- /s/ Gary Jones President, Chief Executive Officer and April 1, 2002 --------------------------- Director (Principal Executive Officer) Gary Jones /s/ Edward V. Flynn Chief Financial Officer and Treasurer April 1, 2002 --------------------------- (Principal Financial Accounting Officer) Edward V. Flynn /s/ Claude Charles Director April 1, 2002 --------------------------- Claude Charles /s/ Ajmal Khan Director April 1, 2002 --------------------------- Ajmal Khan /s/ Jack Rivkin Director April 1, 2002 --------------------------- Jack Rivkin