[ARTHUR ANDERSEN LLP LETTERHEAD]
Office
of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
April 23,2002
Dear Sir/Madam:
We have read the first, second and fourth paragraphs of Item 4 included in the Form 8-K dated April 23, 2002 of CBRE Holding, Inc. and subsidiaries 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 |
||