EXHIBIT 99.1

             LETTER PURSUANT TO TEMPORARY NOTE 3T TO REGULATION S-X

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

Ladies and Gentlemen:

         In accordance with the requirements of the Securities and Exchange
Commission, Innotrac Corporation has received the following written
representation from Arthur Andersen LLP, dated as of March 18, 2002:

         "We represent that this audit 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, availability of national office
         consultation, and availability of personnel at foreign
         affiliates of Arthur Andersen to conduct the relevant
         portions of the audit."

         If you have any questions, please direct them to the undersigned at
(678) 584-4000.


                                    Innotrac Corporation



                                    By: /s/ David L. Gamsey
                                       ----------------------------------------
                                    Title: Senior Vice President,
                                    Chief Financial Officer and Secretary