EXHIBIT 99.1


Securities and Exchange Commission
Washington, DC

Arthur Andersen LLP has represented to Concentra Operating Corporation that its
audit 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 Andersen is not relevant to this audit.