Exhibit 99.5



March 25, 2002

Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, DC  20549


Re:  CONFIRMATION OF ARTHUR ANDERSEN REPRESENTATIONS

     This letter confirms that CNF Inc. has received from
Arthur Andersen LLP, the independent public accountant
engaged by the company to examine the company's financial
statements that are included in the Form 10-K to which this
letter is filed as an exhibit, a representation letter
addressed to the company and stating that:

     the audit conducted by Andersen 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

     there was appropriate continuity of Andersen personnel
     working on audits, availability of national office
     consultation and availability of personnel at foreign
     affiliates of Andersen to conduct the relevant portions of
     the audit.





Chutta Ratnathicam
Senior Vice President and Chief Financial Officer