EXHIBIT 99.1

               LETTER TO COMMISSION PURSUANT TO TEMPORARY NOTE 3T
                         TO ARTICLE 3 OF REGULATION S-X

Securities and Exchange Commission
Washington, D.C. 20549

March 20, 2002

Ladies and Gentlemen:

Pursuant to Temporary Note 3T to Article 3 of Regulation S-X, Standard Pacific
Corp. has obtained a letter of representation from Arthur Andersen LLP stating
that the December 31, 2001 audit was subject to their 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, that
there was appropriate continuity of Arthur Andersen personnel working on the
audit and availability of national office consultation. Availability of
personnel at foreign affiliates of Arthur Andersen is not relevant to this
audit.


Standard Pacific Corp.

By /s/ Andrew H. Parnes,
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    Andrew H. Parnes, Senior
    Vice President-Finance and
    Chief Financial Officer