EXHIBIT 15
November 8, 2000
The Board of Directors
Spalding Holdings Corporation
Chicopee, Massachusetts
We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited interim financial
information of Spalding Holdings Corporation and subsidiaries (the "Company")
for the fiscal periods ended September 30, 2000 and October 2, 1999, as
indicated in our report dated October 24, 2000; because we did not perform an
audit, we expressed no opinion on the information.
We are aware that our report referred to above, which is included in your
Quarterly Report on Form 10-Q for the fiscal quarter ended September 30, 2000,
is incorporated by reference in Registration Statements No. 333-11340 on Form
S-8, No. 333-20463 on Form S-8 and No. 333-31154 on Form S-8.
We also are aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933, is not considered a part of the Registration
Statements prepared or certified by an accountant or a report prepared or
certified by an accountant within the meaning of Sections 7 and 11 of that Act.
DELOITTE & TOUCHE LLP
Hartford, Connecticut
