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EXHIBIT 15
ACCOUNTANT'S LETTER - PISENTI & BRINKER LLP
Independent Accountants' Review Report
To the Stockholders and Board of Directors
QuadraMed Corporation ("QuadraMed")
We have reviewed the condensed consolidated balance sheet of QuadraMed
and its subsidiaries as of September 30, 2000, the condensed consolidated
statements of operations for the three and nine months then ended, and the
condensed consolidated statements of cash flows for the nine months then ended.
These financial statements are the responsibility of QuadraMed's management.
We conducted our review in accordance with standards established by the
American Institute of Certified Public Accountants. A review of interim
financial information consists principally of applying analytical procedures to
financial data and making inquiries of persons responsible for financial and
accounting matters. It is substantially less in scope than an audit conducted in
accordance with auditing standards generally accepted in the United States, the
objective of which is the expression of an opinion regarding the financial
statements taken as a whole. Accordingly, we do not express such an opinion.
Based on our review, we are not aware of any material modifications that
should be made to the condensed consolidated financial statements referred to
above for them to be in conformity with accounting principles generally accepted
in the United States.
PISENTI & BRINKER LLP
Petaluma, California
November 2, 2000
