CORUS BANKSHARES INC
10-Q, EX-15, 2000-08-10
STATE COMMERCIAL BANKS
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                       EXHIBIT 15 - CORUS BANKSHARES, INC.
                REPORT ON UNAUDITED INTERIM FINANCIAL INFORMATION


REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS


We have reviewed the accompanying condensed balance sheet of Corus Bankshares,
Inc. and subsidiary as of June 30, 2000, and the related condensed statements of
income for the three and six-month periods ended June 30, 2000 and 1999 and cash
flows for the six-month periods ended June 30, 2000 and 1999. These financial
statements are the responsibility of the Company'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 generally accepted auditing standards, 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 financial statements referred to above for them to be in
conformity with accounting principles generally accepted in the United States of
America.


/s/ Arthur Andersen
Chicago, Illinois
August 10, 2000



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