EXHIBIT 15
September 7, 2000
To the Board of Directors and Stockholders
Signature Eyewear, Inc.
We are aware of the incorporation by reference in the Registration Statement of
Signature Eyewear, Inc. on Form S-8 (File No. 33-48109) of our report dated
September 7, 2000 relating to the unaudited consolidated interim financial
statements of Signature Eyewear, Inc. which are included in its Form 10-Q for
the nine-month period ended July 31, 2000.
Pursuant to Rule 436(c) of the Securities Act of 1933, our report is not a part
of the registration statement prepared or certified by accountants within the
meaning of Section 7 or 11 of the Securities Act of 1933.
/S/ ALTSCHULER, MELVOIN AND GLASSER LLP
Los Angeles, California
Page 38
