Exhibit 99 - Representations of Independent Public Accountants

Securities and Exchange Commission
Washington, DC

Arthur Andersen LLP has represented to Fulton Financial Corporation 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 professional standards, that there was appropriate
continuity of Arthur Andersen personnel working on the audit and availability of
national office consultation.