Exhibit 16

Andersen

Tel 317 634 3210
Fax 317 632 3973

April 2, 2002

Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Dear Sir/Madam:

We have read the relevant paragraphs of Item 4 included in the Form 8-K dated April 3, 2002 of Cummins Inc., 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

cc: Mr. Tom Linebarger
    Vice President and Chief Financial Officer
    Cummins Inc.