EXHIBIT 16

Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

January 31, 2002

Dear Sir:

We have read the paragraphs of Item 4 included in the Form 8-K dated January 25,
2002 of Hudson Respiratory Care, Inc. to be filed with the Securities and
Exchange Commission and are in agreement with the statements contained therein.

Very truly yours,

/s/ Arthur Andersen LLP

ARTHUR ANDERSEN LLP



cc: Mr. Patrick Yount, Chief Financial Officer, Hudson Respiratory Care, Inc.