EX-99.1 3 rpc10ka302ex991.txt LETTER EXHIBIT 99.1 RPC, INC. 2170 Piedmont Road, N.E. Atlanta, Georgia 30324 March 27, 2002 VIA EDGAR U. S. Securities and Exchange Commission 450 Fifth Street, NW Washington, DC 20549 Attention: Filing Desk Re: Compliance with Temporary Note 3T to Article 3 of Regulation S-X Dear Sir or Madam: Arthur Andersen ("Andersen") has represented to RPC, Inc. ("RPC") that the audit completed as of December 31, 2001 and for the year then ended 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 Andersen personnel working on the audits, availability of Andersen's national office consultation and availability of personnel at foreign affiliates of Andersen to conduct the relevant portions of the audit. Sincerely, /s/ Ben Palmer ----------------------------------- Ben Palmer Vice President, Chief Financial Officer and Treasurer 1456683