(Arthur Andersen letterhead logo)
Office of the Chief Accountant Arthur Andersen LLP
Securities and Exchange 8000 Towers Crescent Drive
Commission Vienna VA 22182-2725
450 Fifth Street, NW
Washington, DC 20549 Tel 703 962 2100
August 8, 2000
Dear Sir/Madam ,
We have read paragraph (b) of Item 4 included in the Form 8-K dated August 8,
2000 of Safety-Kleen Corporation 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
Arthur Andersen LLP
cc: Mr. Grover Wrenn, Chief Operating Officer, Safety-Kleen Corporation
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