ENHANCE FINANCIAL SERVICES GROUP INC
10-Q, EX-15, 2000-11-20
INSURANCE CARRIERS, NEC
Previous: ENHANCE FINANCIAL SERVICES GROUP INC, 10-Q, EX-10.10, 2000-11-20
Next: ENHANCE FINANCIAL SERVICES GROUP INC, 10-Q, EX-27, 2000-11-20



<PAGE>

                                   EXHIBIT 15


November 17, 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 September 30, 2000 and 1999, as indicated in our report dated
November 17, 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 for the quarter ended September 30, 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




© 2022 IncJournal is not affiliated with or endorsed by the U.S. Securities and Exchange Commission