EXHIBIT 16.1
[LETTERHEAD OF ARTHUR ANDERSEN LLP]
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D. C. 20549
October 26, 2000
Dear Sir or Madam:
We have read the 3rd and 4th paragraphs of Item 4 included in the Form 8-K
dated October 26, 2000 of Harbor Global Company Ltd. to be filed with the
Securities and Exchange Commission and are in agreement with the statements
contained therein.
Very truly yours,
/s/ Arthur Andersen LLP
Cc: Steve Kasnet, Harbor Global Company Ltd.