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EXHIBIT 15
Advantage Marketing Systems, Inc.
2601 N.W. Expressway Suite 1210W
Oklahoma City, Oklahoma 73112
We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited condensed
consolidated interim financial information of Advantage Marketing Systems, Inc.
and subsidiaries for the three and nine months ended September 30, 2000 and
1999, as indicated in our report dated October 27, 2000; because we did not
perform an audit, we expressed no opinion on that information.
We are aware that our report referred to above which is included in your
Quarterly Report on Form 10QSB for the nine months ended September 30, 2000, is
incorporated by reference in Registration Statement No. 333-304381 (Employee
Stock Option Plan) on Form S-8 and in Registration Statement No. 333-91491 (1995
Stock Option Plan) on Form S-8.
We also are aware that the aforementioned report, pursuant to Rule 436 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
Oklahoma City, Oklahoma
November 7, 2000
