Prepared by R.R. Donnelley Financial -- Change in the Registrant's Certifying Accountant

The representations made in this letter are based solely on discussions with and representations from the engagement partner on the audits of the financial statements of this registrant for the two most recent fiscal years. That individual is no longer with Arthur Andersen LLP. We have read paragraphs 1 through 6 (as it relates to Arthur Andersen) of Item 4 included in the Form 8-K dated June 24, 2002 of Stamps.com Inc. to be filed with the Securities and Exchange Commission and have found no basis for disagreement with the statements contained therein.