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EXHIBIT 15.1
November 6, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: W.P. Stewart & Co., Ltd.
Registration Statement on Form F-1
(File No. 333- )
Commissioners:
We are aware that our report dated September 14, 2000 on our review of the
consolidated financial statements of W.P. Stewart & Co., Ltd. (the "Firm") as of
June 30, 2000 and 1999 and for the six months ended June 30, 2000 and 1999 is
included in the Firm's Prospectus constituting part of this Registration
Statement on Form F-1. Pursuant to Rule 436(c) under the Securities Act of 1933,
that report should not be considered a "report" or a "part" of the Registration
Statement prepared or certified by us within the meaning of Sections 7 and 11 of
that Act.
Very truly yours,
PricewaterhouseCoopers
Hamilton, Bermuda
