EXHIBIT 16


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

May 16, 2002

Dear Sir/Madam:

We have read Item 4 included in the Form 8-K dated May 16, 2002, of Butler
Manufacturing Company's 401(k) Employee Savings Trust Plan to be filed with the
Securities and Exchange Commission and are in agreement with the statements
contained therein, except that we are not in a position to agree or disagree
with the statement that the change was approved by the Administrative
Committee of Butler Manufacturing Company's 401(k) Employee Savings Trust Plan.

Very truly yours,

/s/ Arthur Andersen LLP
ARTHUR ANDERSEN LLP