Exhibit 16




May 2, 2002

Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Dear Sir / Madam:

We have read paragraphs (a)(i) through (a)(v) of Item 4 included in the Form 8-K
dated May 2, 2002, of Harrah's Entertainment, Inc. to be filed with the
Securities and Exchange Commission and are in agreement with the statements
contained therein.

Sincerely,

ARTHUR ANDERSEN LLP

/s/  Larry Krause