Exhibit 16.1
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
October 19, 2000
Dear Sir/Madam,
We have read paragraphs two, three, and four of Item 4 included in the Form
8-K/A dated October 19, 2000 of Wilshire Financial Services Group, Inc. filed
with the Securities and Exchange Commission and are in agreement with the
statements contained therein.
Very truly yours,
/s/ Arthur Andersen LLP
Arthur Andersen LLP
Copy: Bruce A. Weinstein, Wilshire Financial Services Group, Inc.
Peter Fishman, Director and Chairman of Audit Committee
