<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>3
<FILENAME>a2082023zex-16_1.txt
<DESCRIPTION>EXHIBIT 16-1
<TEXT>
<PAGE>



June 7, 2002

Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Fax Number: (202) 942-9656


Dear Sir/Madam:


We have read the second paragraph of Item 4 included in the Form 8-K dated June
10, 2002 of Anika Therapeutics, Inc. to be filed with the Securities and
Exchange Commission and are in agreement with the statements contained therein.

Very truly yours,

/s/Arthur Andersen

Arthur Andersen LLP



</TEXT>
</DOCUMENT>
