Prepared by R.R. Donnelley Financial -- Letter from Arthur Andersen

EX-16 3 dex16.htm LETTER FROM ARTHUR ANDERSEN Prepared by R.R. Donnelley Financial -- Letter from Arthur Andersen

Exhibit 16

Office of the Chief Accountant

Securities and Exchange Commission

450 Fifth Street, NW

Washington, D.C. 20549

May 7, 2002

Dear Sir:

We have read Item 4 included in the Form 8–K dated May 2, 2002 of Global Payments 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

cc: Mr. Paul R. Garcia, President and CEO, Global Payments Inc.