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SEC Filings

S-1/A
CHARTER COMMUNICATIONS, INC. /MO/ filed this Form S-1/A on 11/01/1999
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included or incorporated by reference in the Company's Annual Reports on Form
10-K for such fiscal years;

           (v) They have compared the information in the Prospectus under
selected captions with the disclosure requirements of Regulation S-K and on the
basis of limited procedures specified in such letter nothing came to their
attention as a result of the foregoing procedures that caused them to believe
that this information does not conform in all material respects with the
disclosure requirements of Items 301, 302, 402 and 503(d), respectively, of
Regulation S-K;

           (vi) On the basis of limited procedures, not constituting an
examination in accordance with generally accepted auditing standards, consisting
of a reading of the unaudited financial statements and other information
referred to below, a reading of the latest available interim financial
statements of the Company and Holding and its subsidiaries, inspection of the
minute books of the Company and Holding and its subsidiaries since the date of
the latest audited financial statements included in the Prospectus, inquiries of
officials of the Company and Holding and its subsidiaries responsible for
financial and accounting matters and such other inquiries and procedures as may
be specified in such letter, nothing came to their attention that caused them to
believe that:

                (A) (i) the unaudited consolidated statements of income,
           consolidated balance sheets and consolidated statements of cash flows
           included in the Prospectus do not comply as to form in all material
           respects with the applicable accounting requirements of the Act and
           the related published rules and regulations, or (ii) any material
           modifications should be made to the unaudited condensed consolidated
           statements of income, consolidated balance sheets and consolidated
           statements of cash flows included in the Prospectus for them to be in
           conformity with generally accepted accounting principles;

                (B) any other unaudited income statement data and balance sheet
           items included in the Prospectus do not agree with the corresponding
           items in the unaudited consolidated financial statements from which
           such data and items were derived, and any such unaudited data and
           items were not determined on a basis substantially consistent with
           the basis for the corresponding amounts in the audited consolidated
           financial statements included in the Prospectus;

                (C) the unaudited financial statements which were not included
           in the Prospectus but from which were derived any unaudited condensed
           financial statements referred to in clause (A) and any unaudited
           income statement data and balance sheet items included in the
           Prospectus and referred to in clause (B) were not determined on a
           basis substantially consistent with the basis for the audited
           consolidated financial statements included in the Prospectus;