On May 8, 2002, Boise Cascade Corporation's ("Boise") Retirement Committee engaged KPMG LLP as the firm of independent auditors for Boise's savings and supplemental retirement plans (the "Plans"), replacing Arthur Andersen LLP. These Plans include the Boise Cascade Corporation Savings and Supplemental Retirement Plan (SSRP), Boise Cascade Corporation Qualified Employee Savings Trust (QUEST), and Boise Cascade Corporation Retirement Savings Plan (RSP).

Arthur Andersen's reports on the Plans' 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 the Plans' 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 May 8, 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: May 13, 2002

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

May 8, 2002

Dear Ladies and Gentlemen:

We have read Item 4 included in the Form 8-K dated May 13, 2002, of Boise Cascade Corporation Employee Benefit Plans (Boise Cascade Corporation Savings and Supplemental Retirement Plan, Boise Cascade Corporation Retirement Savings Plan and Boise Cascade Corporation Qualified Employee Savings Trust) 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

Copies to:

Mr. Thomas E. Carlile, Vice President, Control, Procurement, and Information
   Services -- Boise Cascade Corporation

Ms. Kathy S. Wilcomb, Plan Administrator, Boise Cascade Corporation Employee
   Benefit Plans -- Boise Cascade Corporation

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