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<SEC-DOCUMENT>0000950153-02-001287.txt : 20020723
<SEC-HEADER>0000950153-02-001287.hdr.sgml : 20020723
<ACCEPTANCE-DATETIME>20020723171427
ACCESSION NUMBER:		0000950153-02-001287
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20020717
ITEM INFORMATION:		Changes in registrant's certifying accountant
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		20020723

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AMERCO /NV/
		CENTRAL INDEX KEY:			0000004457
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-AUTO RENTAL & LEASING (NO DRIVERS) [7510]
		IRS NUMBER:				880106815
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-11255
		FILM NUMBER:		02709041

	BUSINESS ADDRESS:	
		STREET 1:		1325 AIRMOTIVE WAY STE 100
		CITY:			RENO
		STATE:			NV
		ZIP:			89502
		BUSINESS PHONE:		7756886300

	MAIL ADDRESS:	
		STREET 1:		1325 AIRMOTIVE WAY
		STREET 2:		SUITE 100
		CITY:			RENO
		STATE:			NV
		ZIP:			89502

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AMERCO
		DATE OF NAME CHANGE:	19770926

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			U HAUL INTERNATIONAL INC
		CENTRAL INDEX KEY:			0000004458
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-AUTOMOTIVE REPAIR, SERVICES & PARKING [7500]
		IRS NUMBER:				860663060
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	002-38498
		FILM NUMBER:		02709042

	BUSINESS ADDRESS:	
		STREET 1:		2727 N CENTRAL AVE
		CITY:			PHOENIX
		STATE:			AZ
		ZIP:			85004
		BUSINESS PHONE:		6022636645

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 21502
		CITY:			PHOENIX
		STATE:			AZ
		ZIP:			85036-1502

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AMERCO INC
		DATE OF NAME CHANGE:	19770301

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ADVANCED MANAGEMENT ENGINEERING & RESEAR
		DATE OF NAME CHANGE:	19730830

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AMERCO INC /OR/
		DATE OF NAME CHANGE:	19790319
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>p66836e8vk.htm
<DESCRIPTION>8-K
<TEXT>
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<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<P align="center"><FONT size="3">SECURITIES AND EXCHANGE COMMISSION
</FONT>

<P align="center"><FONT size="2">Washington, D.C. 20549
</FONT>

<P align="center"><HR size="1" width="15%" noshade>

<P align="center"><FONT size="3">FORM 8-K
</FONT>

<P align="center"><FONT size="3">CURRENT REPORT
</FONT>

<P align="center"><FONT size="2">Pursuant to Section&nbsp;13 or 15(d) of the<BR>
Securities Exchange Act of 1934
</FONT>

<P align="left"><FONT size="2">Date of Report (Date of earliest event reported) July&nbsp;17, 2002
</FONT>

<CENTER>
<TABLE cellspacing="0" border="0" cellpadding="0" width="65%">
<TR valign="bottom">
        <TD width="17%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="54%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="19%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><FONT size="2">Commission</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><FONT size="2">Registrant, State of Incorporation,</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><FONT size="2">IRS Employer</FONT></TD>
</TR>
<TR valign="bottom">
        <TD nowrap align="center"><FONT size="2">File Number</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><FONT size="2">Address, and Telephone Number</FONT></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><FONT size="2">Identification No.</FONT></TD>
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        <TD nowrap align="center"><HR size="1" noshade></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><HR size="1" noshade></TD>
        <TD><FONT size="1">&nbsp;</FONT></TD>
        <TD nowrap align="center"><HR size="1" noshade></TD>
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        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD align="center" valign="top"><FONT size="2">1-11255</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
AMERCO<BR>
(A Nevada Corporation)<BR>
1325 Airmotive Way, Ste. 100<BR>
Reno, Nevada 89502-3239<BR>
Telephone (775)&nbsp;688-6300
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">88-0106815</FONT></TD>
</TR>
<TR valign="bottom">
        <TD valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR valign="bottom">
        <TD align="center" valign="top"><FONT size="2">2-38498</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
U-Haul International, Inc.<BR>
(A Nevada Corporation)<BR>
2727 N. Central Avenue<BR>
Phoenix, Arizona 85004<BR>
Telephone (602)&nbsp;263-6645
</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">86-0663060</FONT></TD>
</TR>
</TABLE>
</CENTER>
<P align="center"><FONT size="2">&nbsp;</FONT>

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<!-- TOC -->
<A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>

<P><CENTER>
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	<TD width="3%"></TD>
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	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="76%"></TD>
</TR>
<TR><TD colspan="9"><A HREF="#000">ITEM 4. CHANGES IN REGISTRANT&#146;S CERTIFYING ACCOUNTANT</A></TD></TR>
<TR><TD colspan="9"><A HREF="#001">ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS</A></TD></TR>
<TR><TD colspan="9"><A HREF="#002">SIGNATURES</A></TD></TR>
<TR><TD colspan="9"><A HREF="#003">INDEX TO EXHIBITS</A></TD></TR>
<TR><TD colspan="9"><A HREF="p66836exv16w1.txt">EX-16.1</A></TD></TR>
</TABLE>
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<!-- link1 "ITEM 4. CHANGES IN REGISTRANT&#146;S CERTIFYING ACCOUNTANT" -->
<DIV align="left"><A NAME="000"></A></DIV>
<P align="left"><FONT size="2">ITEM 4. CHANGES IN REGISTRANT&#146;S CERTIFYING ACCOUNTANT.
</FONT>

<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;AMERCO and
U-Haul International, Inc. (together, the &#147;Company&#148;) are filing
this report on Form&nbsp;8-K to report a change in independent public accountants.
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(a)&nbsp; &nbsp;&nbsp;The following sets forth the information required by Item&nbsp;304 (a) (1)
of Regulation&nbsp;S-K:
</FONT>
<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;&nbsp;On July&nbsp;17, 2002, the
Company dismissed PricewaterhouseCoopers LLP
(&#147;PwC&#148;) as the Company&#146;s principal accountant.
</FONT>

<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;&nbsp;The reports of PwC on the
financial statements of the Company for the
past two fiscal years did not contain an adverse opinion or a disclaimer of
opinion, and were not qualified or modified as to uncertainty, audit scope or
accounting principles.
</FONT>

<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)&nbsp;&nbsp;The decision to dismiss PwC was
recommended by AMERCO&#146;s audit
committee and authorized by the Board of Directors of AMERCO.
</FONT>

<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv)&nbsp;&nbsp;For the Company&#146;s two most recent
fiscal years and through July&nbsp;17,
2002, there were no disagreements with PwC on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or
procedure, which disagreements, if not resolved to the satisfaction of PwC
would have caused it to make reference to the subject matter of the
disagreements in its report.
</FONT>

<P align="left"><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(v)&nbsp;&nbsp;For the Company&#146;s two most recent fiscal years and through July&nbsp;17,
2002, there have occurred none of the &#147;reportable events&#148; listed in Item&nbsp;304
(a) (1) (v) (A-D) of Regulation&nbsp;S-K. However, PwC has indicated to the
Company that some material weaknesses exist in certain aspects of the Company&#146;s
internal controls that were noted during PwC&#146;s audits of the Company&#146;s
financial statements for the fiscal years ended March&nbsp;31, 2001 and 2002. PwC
recommended examination and augmentation, as appropriate, of certain aspects of
the Company&#146;s internal control procedures, including the following: (1)
Responsibility for each general ledger account should be assigned to an
appropriate person, reconciliations (particularly with respect to intercompany
accounts with SAC Holdings, inventory, and fixed assets) should be performed on
a monthly basis, and the financial reporting manager should ensure that all
accounts with variances at month-end are investigated and corrected within an
appropriate timeframe; (2)&nbsp;The internal control structure and monitoring
process of management should be strengthened to help detect misstated account
balances on a timely basis. Corrections of items should be made on a timely
basis, as well, to ensure proper quarterly and annual reporting; (3)&nbsp;Access to
the general ledger should be limited to a few select individuals, with the
appropriate level of authority, who do not possess incompatible job
responsibilities. Further, journal entries should be reviewed and approved to
ensure that each adjustment is supported by appropriate documentation and that
each entry has been reflected on the subsidiary ledger, if applicable; (4)
Controls relating to inventory costing, including LIFO reserve calculations,
manufacturing and overhead costs, and retention of records should be improved;
and, (5)&nbsp;Position vacancies should be filled in a timely manner with competent
personnel. Documentation of job responsibilities, processes, etc. should be
prepared to ensure efficient and accurate knowledge transfer. In
</FONT>

<P align="center"><FONT size="2">- 2 -</FONT>

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<P><FONT size="2">addition, cross training of employees and functions should occur to
strengthen the control environment and to minimize disruptions in the event of
employee turnover.
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Audit Committee has discussed these matters with PwC and the Company
has begun addressing these matters. The Company has authorized PwC to respond
fully to any inquiries concerning these matters from the auditor selected to
replace PwC.
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp; &nbsp;&nbsp;The Company has requested and received from PwC the letter required by
Item&nbsp;304 (a) (3)&nbsp;of Regulation&nbsp;S-K. Such letter is filed as Exhibit&nbsp;16.1 to
this report, and states that PwC agrees with the statements described therein
made by the Company in this report in response to Item&nbsp;304 (a) (1)&nbsp;of
Regulation&nbsp;S-K.
</FONT>
<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp; &nbsp;&nbsp;The Company&#146;s Audit Committee and management are presently considering
other independent accountants to replace PwC.
</FONT>
<!-- link1 "ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS" -->
<DIV align="left"><A NAME="001"></A></DIV>
<P align="left"><FONT size="2">ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
</FONT>

<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp; &nbsp;&nbsp;Exhibits.
</FONT>
<P><FONT size="2">16.1&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Letter regarding Change in Certifying Accountant.
</FONT>
<P align="center"><FONT size="2">- 3 -</FONT>

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<!-- link1 "SIGNATURES" -->
<DIV align="left"><A NAME="002"></A></DIV>
<P align="center"><FONT size="2">SIGNATURES
</FONT>

<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
</FONT>
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        <TD width="55%">&nbsp;</TD>
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        <TD width="40%">&nbsp;</TD>
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        <TD align="center" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
AMERCO</FONT></TD>
</TR>
<TR>
        <TD align="center" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
<HR size="1" noshade></FONT></TD>
</TR>
<TR valign="bottom">
        <TD align="center" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
(Registrant)</FONT></TD>
</TR>
<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="bottom">
        <TD align="center" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="bottom">
        <TD align="left" valign="top"><FONT size="2">Date: July&nbsp;23, 2002</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
/s/ Gary V. Klinefelter</FONT></TD>
</TR>
<TR>
        <TD align="center" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
<HR size="1" noshade></FONT></TD>
</TR>
<TR valign="bottom">
        <TD align="center" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
Gary V. Klinefelter, Secretary</FONT></TD>
</TR>
</TABLE>
</CENTER>
<P align="center"><FONT size="2">- 4 -</FONT>

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<P align="center"><FONT size="2">SIGNATURES
</FONT>

<P><FONT size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
</FONT>
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        <TD align="center" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
U-Haul International, Inc.</FONT></TD>
</TR>
<TR>
        <TD align="center" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
<HR size="1" noshade></FONT></TD>
</TR>
<TR valign="bottom">
        <TD align="center" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
(Registrant)</FONT></TD>
</TR>
<TR><TD><TR><TD><TR><TD><TR><TD>
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        <TD align="center" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">&nbsp;</FONT></TD>
</TR>
<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="bottom">
        <TD align="left" valign="top"><FONT size="2">Date: July&nbsp;23, 2002</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
/s/ Gary V. Klinefelter</FONT></TD>
</TR>
<TR>
        <TD align="center" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
<HR size="1" noshade></FONT></TD>
</TR>
<TR valign="bottom">
        <TD align="center" valign="top"><FONT size="2">&nbsp;</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="center" valign="top"><FONT size="2">
Gary V. Klinefelter, Secretary</FONT></TD>
</TR>
</TABLE>
</CENTER>
<P align="center"><FONT size="2">- 5 -</FONT>

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<!-- link1 "INDEX TO EXHIBITS" -->
<DIV align="left"><A NAME="003"></A></DIV>
<P align="center"><FONT size="2">Index to Exhibits
</FONT>

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        <TD valign="top"><FONT size="2">16.1</FONT></TD>
        <TD><FONT size="2">&nbsp;</FONT></TD>
        <TD align="left" valign="top"><FONT size="2">
Letter regarding Change in Certifying Accountant.</FONT></TD>
</TR>
</TABLE>
</CENTER>

<P align="center"><FONT size="2">- 6 -</FONT>


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<TYPE>EX-16.1
<SEQUENCE>3
<FILENAME>p66836exv16w1.txt
<DESCRIPTION>EX-16.1
<TEXT>
<PAGE>
                                                                    Exhibit 16.1


July 23, 2002



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

Commissioners:


We have read the statements made by AMERCO and U-Haul International, Inc. (copy
attached), which we understand will be filed with the Commission, pursuant to
Item 4 of Form 8-K as part of the Company's Form 8-K report dated Wednesday,
July 17, 2002. We agree with the statements concerning our Firm in such Form
8-K.

Very truly yours,


/s/ PricewaterhouseCoopers LLP


PricewaterhouseCoopers LLP

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