1 Arthur Andersen Letterlhead May 5, 1998 Ms. Jane Adams Deputy Chief Accountant Securities and Exchange Commission Judiciary Plaza 450 Fifth Street, N.W. Washington, D.C. 20549 Dear Ms. Adams: We have read Item 4 included in the attached Form 8-K dated May 5, 1998 of Alfin, Inc. filed with the Securities and Exchange Commission and are in agreement with the statement contained therein. Very truly yours, ARTHUR ANDERSEN LLP By: /s/ Raymond J. Adiletta ----------------------- Raymond J. Adiletta Attachment Copy to: Mr. Michael Ficke, Chief Financial Officer, Alfin, Inc.