SAFETY COMPONENTS INTERNATIONAL INC
8-K, EX-99.1, 2000-10-11
MOTOR VEHICLE PARTS & ACCESSORIES
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                        [ARTHUR ANDERSEN LLP LETTERHEAD]



October 12, 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 the third,  fourth and fifth  paragraphs  of Item 4 included in the
Form 8-K dated October 12, 2000, of Safety Components International,  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
---------------------------------------------
Arthur Andersen LLP


cc:  Mr. Brian Menezes, CFO, Safety Components International, Inc.



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