EXHIBIT 16



June 19, 2002


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


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 most recent fiscal years.
Those individuals are no longer with Arthur Andersen LLP. We have read the first
four paragraphs of Item 4 included in the Form 8-K dated June 19, 2002 of The
Bon-Ton Stores, Inc. Profit Sharing / Retirement Savings Plan 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


Copy to:
Ryan J. Sattler
The Bon-Ton Stores, Inc. Profit Sharing / Retirement Savings Plan