EXHIBIT 99





June 28, 2002





Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549-0408

RE:  Arthur Andersen, LLP

     The purpose of this letter is to address the requirements of the
Securities and Exchange Commission (the "Commission") with respect to issuers
that include accountants' reports from Arthur Andersen, LLP ("Andersen")
issued after March 14, 2002 in filings with the Commission.

     In connection with the audit of the consolidated financial statements of
Thomas Nelson, Inc. and subsidiaries (the "Company") as of March 31, 2002 and
for the year then ended, Andersen has issued a report to the Company dated
May 10, 2002 (except for Note J, as to which the date is June 28, 2002).  The
report is included in the Company's Annual Report on Form 10-K for the fiscal
year ended March 31, 2002.

     In accordance with the  requirements of the Commission, the Company has
received the following written representation from Andersen:

     We represent that this audit was subject to our 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.

Thomas Nelson, Inc.

/s/ Joe L. Powers

Joe L. Powers
Chief Financial Officer