Exhibit 99.1


March 26, 2002                                                  [OBJECT OMITTED]
                                                              ATRION CORPORATION

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Ladies and Gentlemen:

Arthur Andersen LLP ("Andersen") has represented to Atrion  Corporation that its
audit of the  financial  statements  contained  in Atrion  Corporation's  Annual
Report  on Form  10-K for the year  ended  December  31,  2001  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 that  there  was  appropriate  continuity  of
Andersen  personnel  working on the audit and  availability  of national  office
consultation.

ATRION CORPORATION

By:      /s/ Jeffery Strickland
   -----------------------------------------
      Jeffery Strickland
      Its:   Vice President and Chief Financial Officer




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