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EXHIBIT 15
REVIEW REPORT ON INTERIM CONDENSED FINANCIAL STATEMENTS
Board of Directors and Stockholders
Sonus Communication Holdings, Inc.
Arlington, VA
We have reviewed the accompanying condensed consolidated balance sheet,
statements of operations and statements of cash flows of Sonus Communication
Holdings, Inc. as of March 31, 2000 and for the three month periods then
ended. 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 accompanying financial statements for them to be in
conformity with generally accepted accounting principles.
/s/ LAZAR LEVINE & FELIX LLP
LAZAR LEVINE & FELIX LLP
New York, New York
May 11, 2000
74
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