(PWC letterhead logo)
PricewaterhouseCoopers LLP
1100 Companile Building
1155 Peachtree Street
Atlanta GA 30309-3630
Telephone (404) 870 1100
Facsimile (404) 870 1239
August 8, 2000
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549
Commissioners:
We have read the statements made by SAFETY-KLEEN CORPORATION (copy
attached), which we understand will be filed with the Commission, pursuant to
Item 4 of Form 8-K, as part of the Company's Form 8-K report dated August 1,
2000. We agree with the statements concerning our Firm in such Form 8-K.
Very truly yours,
/s/PricewaterhouseCoopers L.L.P.
PricewaterhouseCoopers LLP
