<DOCUMENT>
<TYPE>EX-15.1
<SEQUENCE>2
<FILENAME>h83402ex15-1.txt
<DESCRIPTION>LETTER RE UNAUDITED FINANCIAL STATEMENTS
<TEXT>

<PAGE>   1


                                                                    EXHIBIT 15.1

SYSCO Corporation:

We are aware that SYSCO Corporation has incorporated by reference into this
Registration Statement on Form S-4 its Form 10-Q for the quarter ended September
30, 2000, which includes our report dated November 10, 2000, covering the
unaudited interim financial information contained therein. Pursuant to
Regulation C of the Securities Act of 1933, this report is not considered a part
of the Registration Statement prepared or certified by our firm or a report
prepared or certified by our firm within the meaning of Sections 7 and 11 of the
Act.

                                       Very truly yours,

                                       /s/ ARTHUR ANDERSEN LLP
                                       -----------------------
                                       ARTHUR ANDERSEN LLP

Houston, Texas
January 31, 2001


</TEXT>
</DOCUMENT>
