On April 18, 2002, the Audit Committee of Boise Cascade Corporation's ("Boise") Board of Directors engaged KPMG LLP as the company's firm of independent auditors for 2002, replacing Arthur Andersen LLP, which had served the company since 1956. The Audit Committee of the Board is responsible for the selection and replacement of the company's independent auditing firm.

On April 17, 2002, Boise announced the withdrawal of Proposal 2, Appointment of Arthur Andersen LLP as independent accountants for 2002, from the agenda of its annual meeting of shareholders. This proposal was included in the proxy materials that were filed with the Securities and Exchange Commission and mailed to shareholders on or about March 12, 2002.

Arthur Andersen's reports on Boise's consolidated financial statements for the past two years did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.

During Boise's two most recent fiscal years and through the date of this Form 8-K, there were no disagreements with Arthur Andersen on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to Arthur Andersen's satisfaction, would have caused Arthur Andersen to make reference to the subject matter in connection with its report on Boise's consolidated financial statements for such years; and there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.

Boise has provided Arthur Andersen with a copy of the foregoing disclosures. Attached as Exhibit 16 is a copy of Andersen's letter, dated April 19, 2002, stating its agreement with such statements.

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Date: April 19, 2002

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

April 19, 2002

Dear Ladies and Gentlemen:

We have read Item 4 included in the Form 8-K dated April 19, 2002, of Boise Cascade Corporation filed with the Securities and Exchange Commission and are in agreement with the statements contained therein.

Very truly yours,

/s/ ARTHUR ANDERSEN LLP

Copies to:

Mr. Theodore Crumley, Senior Vice President and Chief Financial Officer -- Boise Cascade Corporation

Karen Gowland, Vice President, Associate General Counsel and Corporate Secretary -- Boise Cascade Corporation