EXHIBIT 99



                                                                  March 18, 2002




Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-0408


Ladies and Gentlemen:

This letter is written pursuant to Temporary Note 3T to Article 3 of Regulation
S-X.

Advanta Corp. has received a representation letter from Arthur Andersen LLP
("Andersen") stating that the audit of the consolidated balance sheets of
Advanta Corp. and subsidiaries as of December 31, 2001 and 2000, and the related
consolidated statements of income, stockholders' equity and cash flows for each
of the three years in the period ended December 31, 2001, 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, that there was appropriate continuity of Andersen
personnel working on the audit, availability of national office consultation,
and availability of personnel at foreign affiliates of Andersen to conduct the
relevant portions of the audit.

Very truly yours,


/s/  PHILIP M. BROWNE
---------------------
Philip M. Browne
Senior Vice President and
Chief Financial Officer
Advanta Corp.