Exhibit 99


SunTrust Banks, Inc. P.O. Box 4418 Center 645 Atlanta, Georgia 30302-4418

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

April 8, 2002

Ladies and Gentlemen:

This will confirm that  SunTrust  Banks,  Inc.  (the  "Company")  has received a
letter from Arthur  Andersen  LLP  ("Arthur  Andersen")  with  respect to Arthur
Andersen's audit of the Company's consolidated financial statements for the year
ended December 31, 2001.  Arthur  Andersen's letter certifies that the audit was
subject to Arthur Andersen's quality control system for the U.S.  accounting and
auditing  practice to provide a 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. Availability of personnel at foreign affiliates
of Arthur Andersen was not relevant to the audit.


Very truly yours,

/s/ William P. O'Halloran
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William P. O'Halloran
Senior Vice President and Controller