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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 six months ended June 30,
2000 and 1999, as indicated in our report dated July 28, 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 six months ended June 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(c)
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
August 7, 2000
