June 8, 2000
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for Matlack
Systems, Inc. and, under the date of January 13, 2000, we
reported on the consolidated financial statements of Matlack
Systems, Inc. and subsidiaries as of and for the years ended
September 30, 1999 and 1998. On June 1, 2000, we resigned.
We have read Matlack Systems, Inc.'s statements included
under Item 4 of its Form 8-K dated June 8, 2000, and we
agree with such statements, except that we are not in a
position to agree or disagree with Matlack Systems, Inc.'s
statements included in the last paragraph of Item 4C and
Item 4F.
Very truly yours,
KPMG LLP
