EXHIBIT 99


Securities and Exchange Commission
Washington, DC


Arthur Andersen LLP has represented to Lodgian, Inc. that its audit of the
consolidated financial statements of Lodgian, Inc. and Subsidiaries as of
December 31, 2001 and for the year then ended 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 and 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 Arthur
Andersen is not relevant to this audit.


/s/ Richard Cartoon
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Richard Cartoon
Executive Vice President and Chief Financial Officer