To: Patricia who wrote (1 ) 7/1/2002 6:03:27 PM From: Patricia Read Replies (1) | Respond to of 9 Merck & Co INC (MRK) Andersen dismissed per SEC filing and Pricewaterhouse hired. 10-K405, Annual report. The Regulation S-K Item 405 box on the cover page is checked 03/21/2002 of the three years in the period ended December 31, 2001 and the report dated January 22, 2002 of Arthur Andersen LLP, independent public accountants, are incorporated by reference to pages 24 through 37 and page 38, Page 18 On February 26, 2002, the Board of Directors of the Company and its Audit Committee dismissed Arthur Andersen LLP ("Arthur Andersen" or "AA") as the Company's independent public accountants and engaged PricewaterhouseCoopers LLP ("PwC") Page 18 ratification at the Company's 2002 Annual Meeting of Stockholders to be held in April. Arthur Andersen's reports on the Company's consolidated financial statements for each of the years ended 2001, 2000 Page 18 ended December 31, 2001, 2000 and 1999 and through March 21, 2002, there were no disagreements with Arthur Andersen on any matter of accounting principle or practice, financial statement disclosure, or auditing scope Page 18 reportable events as defined in Item 304(a)(1)(v) of Regulation S-K. The Company provided Arthur Andersen with a copy of the foregoing disclosures. Attached as Exhibit 16 is a copy of AA's letter, dated March Page 18 this document are deemed "filed") 16 -- Letter from Arthur Andersen LLP Incorporated by reference to to the Securities Page 21 procedures subsequent to the date of our report. ARTHUR ANDERSEN LLP New York, New York March 21, 2002 24 Page 24 incorporated by reference in this document are deemed "filed") 16 -- Letter from Arthur Andersen LLP Incorporated by reference to to the Securities and Exchange Page 26 Securities and Exchange Commission relating to Arthur Andersen LLP </TABLE> ---------------- * Incorporated by reference to Form 10-Q Quarterly Report Page 27 principles generally accepted in the United States. /s/ Arthur Andersen LLP New York, New York ARTHUR ANDERSEN LLP January 22, 2002 38 Merck & Co., Inc. 2001 Annual Report Financial Section Page 26 and Gentlemen: This will confirm that Merck & Co., Inc. (the "Company") has received a letter from Arthur Andersen LLP ("Arthur Andersen") with respect to Arthur Andersen's audit of the Company's consolidated financial statements for the year ended December 31, 2001. Arthur Page 1 Andersen's audit of the Company's consolidated financial statements for the year ended December 31, 2001. Arthur Andersen's letter certifies that the audit was subject to Arthur Andersen's quality control system for the U.S. accounting and auditing practice to provide reasonable assurance Page 1 was conducted in compliance with professional standards, that there was appropriate continuity of Arthur Andersen personnel working on the audit, availability of national office consultation, and availability of personnel Page 1 availability of national office consultation, and availability of personnel at foreign affiliates of Arthur Andersen to conduct the relevant portions of the audit. Very truly yours, Richard C. Henriques, Jr. Vice Page 1