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  "authorName": "Arthur Andersen",
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  "notes": "This is a historical document (audit letter) from Arthur Andersen to WorldCom, dated February 4, 2002.",
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      "text": "February 4, 2002\nAudit Committee of the Board of Directors WorldCom, Inc.\nClinton, Mississippi\n\nMembers of the Audit Committee:\n\nOver the next few days we will be completing our audit procedures on WorldCom, Inc.'s consolidated results of operations and financial position, as well as, WorldCom Group and MCI Group as of and for the year ended December 31, 2001. At the February 6th meeting we will be prepared to discuss with the Committee the results of our audit procedures and respond to any questions. In addition, we will discuss with the Committee certain matters, including our independence as external auditors of the Company, which is required by professional standards and the Securities and Exchange Commission.\n\nWe will be prepared to respond to questions from the Committee and management about the enclosed materials on February 6th. Of course, we will be pleased to address any questions you have prior to that time. We look forward to meeting with you next week.\n\nVery truly yours,\n\nARTHUR ANDERSEN LLP\n\nMelvin Dick",
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