Exhibit 99.1



                                  SAUCONY, INC.
                               13 Centennial Drive
                          Peabody, Massachusetts 01960



                                                 April 3, 2002



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

         Re:      Confirmation of Arthur Andersen Representations

Ladies and Gentlemen:

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

o    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

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

                                 Very truly yours,

                                 SAUCONY, INC.



                                 By:____________________________
                                      Michael Umana
                                      Senior Vice President
                                      Chief Operating and Financial Officer
                                      Treasurer