Exhibit 99.1


To the U.S. Securities and Exchange Commission


Arthur Andersen LLP ("Andersen") has represented to Kaiser Aluminum Corporation
that the audit of its consolidated financial statements 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 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.