June 27, 2000
Securities and Exchange Commission
Washington, DC 20549
We are currently unable to provide audited financial statements for the Lithia
Motors, Inc., Salary Reduction Profit Sharing Plan, which are required to be
included in the company's 11-K filing with the Securities and Exchange
Commission. All of the required financial information is not available from
the Plan record-keeper, Principal Financial Group. We anticipate receiving the
required financial information soon and being able to complete the auditd
financial statements by July 12, 2000.
Very truly yours,
MOSS ADAMS LLP
/s/ Ron K. Dixon
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Ron K. Dixon