EXHIBIT 16

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

May 28, 2002

Dear Sir/Madam:

We have read the second and third paragraphs of Item 4 included in the Form 8-K
dated May 28, 2002 of Wackenhut Corrections Corporation to be filed with the
Securities and Exchange Commission and are in agreement with the statements
contained therein.

Very truly yours,


/s/ Arthur Andersen LLP

Arthur Andersen LLP