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                                                                    EXHIBIT 99.1



May 21, 2002



United States Securities and Exchange Commission
Washington, D.C. 20549

Re:  Temporary Note 3T to Article 3 of Regulation S-X

Ladies and Gentlemen:

The Plan administrator has obtained representation from Arthur Andersen LLP,
dated as of May 21, 2002, that states:

"We have audited the statement of net assets available for plan benefits of the
Cornell Companies, Inc. 401(k) Profit Sharing Plan as of December 31, 2001, and
the related statement of changes in net assets available for plan benefits for
the year then ended and have issued our report thereon dated May 21, 2002. We
represent that this audit was subject to our 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 and that
there was appropriate continuity of Arthur Andersen LLP personnel working on the
audit and availability of national office consultation. Availability of
personnel at foreign affiliates of Arthur Andersen LLP is not relevant to this
audit."

      CORNELL COMPANIES, INC.
      401(k) PROFIT SHARING PLAN

By:   /S/ PAT PERRIN
      ----------------------------------------
      Pat Perrin
      Vice President, Chief Administrative
      Officer and Plan Coordinator for
      Cornell Companies, Inc.

