EX-16.1 3 l94907aexv16w1.txt EXHIBIT 16.1 EXHIBIT 16.1 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 June 19, 2002 Dear Sir or Madam: The representations made in this letter are based solely on discussions with and representations from the engagement partner and manager on the audits of the financial statements of this registrant for the two years ended December 31, 2000 and December 31 1999. Those individuals are no longer with Arthur Andersen LLP. We have read Item 4 included in the Form 8-K dated June 19, 2002 of Cole National Corporation 401(K) Savings Plan for Employees of Pearle Vision Centers to be filed with the Securities and Exchange Commission and have found no basis for disagreement with the statements contained therein. Very truly yours, ARTHUR ANDERSEN LLP By: /s/ Arthur Andersen LLP cc: Mr. Thomas T. S. Kaung