EXHIBIT 99
                            ----------

                  Frozen Food Express Industries, Inc.
                      1145 Empire Central Place
                         Dallas, Texas 75247


April 3, 2002


United States Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549

Re:	Annual Report on Form 10-K for the Year Ended December 31, 2001;
     Confirmation of Receipt of Assurances from Arthur Andersen LLP

Ladies and Gentlemen:

     Frozen Food Express Industries, Inc. ("FFEX") engages Arthur
Andersen LLP ("Andersen") as its independent public accountants.
Andersen completed its audit work on our financial statements for the
year ended December 31, 2001 on April 3, 2002, and Andersen's
opinion with respect to our financial statements bears that date.
However, we did not file our Annual Report on Form 10-K for the year
ended December 31, 2001 until after March 14, 2002.
     We are aware of the contents of Release Nos. 33-8070 and 34-
45590 and the Addition of Temporary Note 3T to Article 3 of
Regulation S-X (the "Temporary Note"). We have requested and received
from Andersen a letter to the effect that Andersen has represented to
FFEX 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 the
professional standards and that there was appropriate continuity of
Andersen personnel working on audits, and availability of national
office consultation. We do not have foreign affiliates, so the
assurance from Andersen as to foreign affiliates is not relevant.
     Based on the foregoing, we respectfully request that the
Commission accept FFEX's financial statements as audited by Andersen in
FFEX's Annual Report on Form 10-K for the year ended December 31, 2001.



Respectfully submitted,

/s/ F. Dixon McElwee, Jr.
------------------------
F. Dixon McElwee, Jr.
Chief Financial Officer