LITHIA MOTORS INC
11-K, EX-99, 2000-06-27
AUTO DEALERS & GASOLINE STATIONS
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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
-----------------------
Ron K. Dixon



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