Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
May 17, 2002
Dear Sir/Madam:
We have read the paragraphs included in Item 4a included in the Form 8-K dated May 10, 2002 of Vail Resorts, Inc. filed with the Securities and Exchange Commission and are in agreement with the statements contained therein.
Very truly yours,
Arthur Andersen LLP
Copy to: James P. Donohue
Chief Financial Officer
Vail Resorts, Inc.