LETTER FROM ARTHUR ANDERSEN LLP TO THE SEC
Published on June 14, 2002
Exhibit 16.1
[LETTERHEAD OF ARTHUR ANDERSEN LLP]
June 14, 2002
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sir/Madam:
The representations made in this letter are based solely on discussions with and
representations from the engagement partner and manager on the audits of the
financial statements of this registrant for the two most recent fiscal years.
Those individuals are no longer with Arthur Andersen LLP. We have read the first
four paragraphs of Item 4 included in the Form 8-K dated June 7, 2002 of SEI
Investments Capital Accumulation Plan to be filed with the Securities and
Exchange Commission and have found no basis for disagreement with the statements
contained therein.
Very truly yours,
/s/ Arthur Andersen LLP
C: Ms. Kathy Heilig
Vice President and Controller