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                                                                      Exhibit 99

March 25, 2002

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

Ladies and Gentlemen:

Pursuant to the Temporary Final Rule and Final Rule: Requirements for Arthur
Andersen LLP Auditing Clients effective as of March 18, 2002, Allin Corporation
states that Arthur Andersen LLP has made the following representations
concerning its audit of the consolidated balance sheets of Allin Corporation as
of December 31, 2001 and 2000 and the related consolidated statements of
operations, shareholders' equity and cash flows for each of the three years in
the period ended December 31, 2001. Arthur Andersen LLP has represented that the
audit was subject to their quality control system for the United States
accounting and auditing practice to provide reasonable assurance that the
engagement was conducted in compliance with professional standards, that there
was appropriate continuity of Arthur Andersen LLP personnel working on the
audit, availability of national office consultation, and availability of
personnel at foreign affiliates of Arthur Andersen LLP to conduct the relevant
portions of the audit.

Sincerely,


/s/ Dean C. Praskach
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Dean C. Praskach
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Chief Financial Officer (Principal Financial and Accounting Officer)
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