KONTRON MOBILE COMPUTING INC
LETTER DATED MARCH 28, 2002
<DOCUMENT>
<TYPE>EX-10.25
<SEQUENCE>4
<FILENAME>dex1025.txt
<DESCRIPTION>LETTER DATED MARCH 28, 2002
<TEXT>
<PAGE>

                                                                   Exhibit 10.25


March 28, 2002


Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549


Kontron Mobile Computing, Inc. (the Company) has received a letter dated March
28, 2002 from Arthur Andersen LLP (Arthur Andersen) regarding the audit of the
Company's financial statements as of December 30, 2001 and for the year then
ended.

In this letter, Arthur Andersen represented that this audit was subject to its
quality control system for its U.S. accounting and auditing practice to provide
reasonable assurance that the engagement was conducted in compliance with
professional standards, and that there was appropriate continuity of Arthur
Andersen personnel working on the audit and availability of national office
consultation.


Sincerely,

/s/ Thomas Sparrvik

Thomas Sparrvik
Chief Executive Officer
Kontron Mobile Computing, Inc.

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