Arthur Andersen LLP Letter Regarding Form 8-K/A of NeoMedia Technologies, Inc.

Summary

Arthur Andersen LLP confirms that it has read Item 4 of NeoMedia Technologies, Inc.'s Form 8-K/A dated November 5, 2001, and agrees with the statements made in that section. This letter is addressed to the SEC's Office of the Chief Accountant and serves as a formal acknowledgment of agreement with the company's disclosures.

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EX-1.1 3 dex11.txt ARTHUR ANDERSON LLP LETTER NeoMedia Technologies, Inc. Exhibit 01.1 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 November 5, 2001 Dear Sir/Madam, We have read the three paragraphs of Item 4 included in the Form 8-K/A dated November 5, 2001, of NeoMedia Technologies, Inc. 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 Copy to: Charles T. Jensen 5