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(Arthur Andersen LLP Letterhead)
EXHIBIT 16.1
October 3, 2000
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sir/Madam:
We have read paragraph (i - vi) of Item 4 [Note a] included in the Form 8-K
of Leslie's Poolmart, Inc. 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
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Arthur Andersen LLP
cc: Mr. Donald Anderson, Executive Vice President and CFO, Leslie's
Poolmart, Inc.
