Stamps.com 2002 Annual Report Download - page 78

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Exhibit 23.2
NOTICE REGARDING CONSENT OF ARTHUR ANDERSEN LLP
Section 11(a) of the Securities Act of 1933, as amended (the "Securities Act"), provides that if any part of a registration statement at the time
such part becomes effective contains an untrue statement of a material fact or an omission to state a material fact required to be stated therein or
necessary to make the statements therein not misleading, any person acquiring a security pursuant to such registration statement (unless it is
proved that at the time of such acquisition such person knew of such untruth or omission) may sue, among others, every accountant who has
consented to be named as having prepared or certified any part of the registration statement, or as having prepared or certified any report or
valuation which is used in connection with the registration statement, with respect to the statement in such registration statement, report or
valuation which purports to have been prepared or certified by the accountant.
As previously disclosed in the Stamps.com Inc.'s form 8-K filed on June 27, 2002, Stamps.com dismissed Arthur Andersen LLP as its
independent public accountants and announced that the Company had appointed Ernst & Young LLP to replace Arthur Andersen LLP as its
independent public accountants.
Stamps.com's understanding is that the staff of the Securities and Exchange Commission has taken the position that it will not accept consents
from Arthur Andersen LLP if the engagement partner and the manager for the Stamps.com Inc. audit are no longer with Arthur Andersen LLP.
Both the engagement partner and the manager for the Stamps.com Inc. audit are no longer with Arthur Andersen LLP. As a result, Stamps.com
has been unable to obtain Arthur Andersen LLP's written consent to the incorporation by reference into the Registration Statements of its audit
report with respect to the Company's financial statements as of December 31, 2001 and 2000 for the years then ended.
Under these circumstances, Rule 437a under the Securities Act permits Stamps.com Inc. to file this Form 10-K without a written consent from
Arthur Andersen LLP. As a result, however, Arthur Andersen LLP will not have any liability under Section 11(a) of the Securities Act for any
untrue statements of a material fact contained in the financial statements audited by Arthur Andersen LLP or any omissions of a material fact
required to be stated therein. Accordingly, you would be unable to assert a claim against Arthur Andersen LLP under Section 11(a) of the
Securities Act for any purchases of securities under the Registration Statements made on or after the date of this Form 10-K. To the extent
provided in Section 11(b)(3)(C) of the Securities Act, however, other persons who are liable under Section 11(a) of the Securities Act,
including the Company's officers and directors, may still rely on Arthur Andersen LLP's original audit reports as being made by an expert for
purposes of establishing a due diligence defense under Section 11(b) of the Securities Act.
2003. EDGAR Online, Inc.