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Exhibit 18(a)

June 16, 1997

Dart Group
3300 75th Avenue
Landover, Maryland 20785

RE:     Form 10-Q Report for the quarter ended April 30, 1997

Ladies and Gentlemen:

This letter is written to meet the requirements of Regulation S-K calling for a
letter from a registrant's independent accountants whenever there has been a
change in accounting principle or practice.

We have been informed that as of February 1, 1997, Dart Group Corporation
("Dart") changed from the expense method of accounting for purchased software
costs to the capitalization method. According to the management of Dart, this
change was made to reflect the fact that these assets provide probable future
benefits and contribute to future net cash flows.

A complete coordinated set of financial and reporting standards for determining
the preferability of accounting principles among acceptable alternative
principles has not been established by the accounting profession. Thus, we
cannot make an objective determination of whether the change in accounting
described in the preceding paragraph is to a preferable method. However, we have
reviewed the pertinent factors, including those related to financial reporting,
in this particular case on a subjective basis, and our opinion stated below is
based on our determination made in this manner.

We are of the opinion that Dart's change in method of accounting is to an
acceptable alternative method of accounting, which, based upon the reasons
stated for the change and our discussions with you, is also preferable under the
circumstances in this particular case. In arriving at this opinion, we have
relied on the business judgment and business planning of your management.

We have not audited the application of this change to the financial statements
of any period subsequent to January 31, 1997. Further, we have not examined and
do not express any opinion with respect to your financial statements for the
three months ended April 30, 1997.

Very truly yours,



ARTHUR ANDERSEN LLP






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