Exhibit 99.1

                               PLIANT CORPORATION
                               1515 Woodfield Road
                              Schaumburg, IL 60173

                                 April 18, 2002

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

Ladies and Gentlemen:

      Pliant Corporation, a Utah corporation (the "Company"), has received a
representation letter from Arthur Andersen LLP ("Andersen"), the Company's
independent public accountants, in connection with the issuance of Andersen's
audit report included within this Registration Statement on Form S-4. In its
letter, Andersen has represented to us that its audits of the consolidated
balance sheets of the Company and its subsidiaries as of December 31, 2001 and
2000, and the related consolidated statements of operations, shareholders'
equity (deficit) and cash flows for each of the three years in the period ended
December 31, 2001, were subject to Andersen's quality control system for the
U.S. accounting and auditing practice to provide reasonable assurance that the
engagements were conducted in compliance with professional standards, that there
was appropriate continuity of Andersen personnel working on the audits,
availability of national office consultation and availability of personnel at
foreign affiliates of Andersen to conduct relevant portions of the audits.

                              Very truly yours,

                              /s/ Brian E. Johnson

                              Brian E. Johnson
                              Executive Vice President and
                              Chief Financial Officer