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Exhibit 15
September 20, 2000
Enhance Financial Services Group Inc.
335 Madison Avenue
New York, New York
We have made a review, in accordance with standards established by the
American Institute of Certified Public Accountants, of the unaudited interim
financial information of Enhance Financial Services Group Inc. and
subsidiaries for the periods ended March 31, 2000 and 1999, as indicated in
our report dated August 14, 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 10-Q/A for the quarter ended March 31, 2000, is
incorporated by reference in Registration Statement No. 333-93275 on Form S-8
and Registration Statement No. 333-47895 on Form S-3.
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
Statement 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.
/s/ DELOITTE & TOUCHE LLP
New York, New York
