Inland Fiber Group LLC Watch

from 8-K 1 page [Letterhead of Arthur Andersen Llp] December 8, 1998 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Dear Sir/Madam: We Have Read Item 4 Included in the Form 8-K's Dated December 8, 1998 of U.S. Timberlands Company, L.P., U.S. Timberlands Klamath Falls, L.L.C. and U.S. Timberlands Finance Corp. to Be Filed With the Securities and Exchange Commission and Are in Agreement With the Statements Contained Therein. Very Truly Yours, Arthur Andersen Llp by /S/ Richard D. Callahan Richard D. Callahan

from S-1/A ~50 pages Form of Underwriting Agreement