Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
June 29, 2000
Gentlemen:
This letter is written in response to the requirement of Rule 12b-25(c) under
the Securities Exchange Act of 1934 and in satisfaction of item (c) of Part II
of Form 12b-25.
We are the independent auditors of Banta Corporation (the "Registrant"). The
Registrant has stated in Part III of its filing on Form 12b-25 that it is unable
to timely file, without unreasonable effort or expense, its Annual Reports on
Form 11K for the Banta Corporation Incentive Savings Plan and the Banta Hourly
401(k) Plan for the year ended December 31, 1999, because our firm has not yet
completed our audits of the financial statements of the Registrant's plans for
the year ended December 31, 1999, and is therefore unable to furnish the
required opinion on such financial statements. We hereby advise you that we have
read the statements made by the Registrant in Part III of its filing on Form
12b-25, and agree with the statements made therein as they relate to accounting
and auditing matters.
Very truly yours,
/s/ Arthur Andersen LLP
ARTHUR ANDERSEN LLP
