EX-16 3 f8k161_06142002.txt EXHIBIT 16.1 LETTER OF ARTHUR ANDERSEN LLP Exhibit 16.1 [Logo] Arthur Andersen LLP Suite 3100 1225 17th Street Denver CO 80202-5531 Tel: 303 295 1900 Fax: 303 291 9200 www.arthurandersen.com June 19, 2002 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Dear Sir/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 most recent fiscal years. Those individuals are no longer with Arthur Andersen LLP. We have read the the first four paragraphs of Item 4 included in the Form 8-K dated June 14, 2002, of Level 3 Communications, Inc. to be filed with the Securities and Exchange Commission and have found no basis for disagreement with the statements contained therein. Very truly yours, /s/ Arthur Andersen LLP cc: Eric J. Mortensen Vice President, Controller and Principal Accounting Officer Level 3 Communications, Inc.