Exhibit (99)
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March 18, 2002



Securities & Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-1004

Ladies and Gentlemen:

Owens Corning's  Annual Report on Form 10-K for the year ended December 31, 2001
includes financial statements audited by Arthur Andersen LLP ("Andersen").  This
letter is in response to Temporary Note 3T to Article 3 of Regulation S-X.

In connection  with  Andersen's  audit of the referenced  financial  statements,
Andersen  has  represented  to Owens  Corning  that the  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  and that  there  was  appropriate  continuity  of
Andersen   personnel   working  on  audits,   availability  of  national  office
consultation and availability of personnel at foreign  affiliates of Andersen to
conduct the relevant portions of the audit.


OWENS CORNING


By: /s/ Michael H. Thaman
    _________________________________
       Michael H. Thaman
       Senior Vice President and
       Chief Financial Officer