EXHIBIT 16.1
Office
of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
April 22, 2002
Dear Sir/Madam:
We have read Item 4 included in the Form 8-K dated April 16, 2002 of Vical Incorporated 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: Martha Demski, Chief Financial Officer, Vical Incorporated