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Exhibit 15.1
Independent Accountants' Review Report
The Board of Directors and Shareholders
DATATRAK International, Inc.
We have reviewed the accompanying condensed consolidated balance sheet of
DATATRAK International, Inc. and subsidiaries (the "Company") as of June 30,
2000, and the related condensed consolidated statements of operations for the
three-month and six-month periods ended June 30, 2000 and 1999 and the condensed
consolidated statements of cash flows for the six-month periods ended June 30,
2000 and 1999. These financial statements are the responsibility of the
Company's management.
We conducted our reviews in accordance with standards established by the
American Institute of Certified Public Accountants. A review of interim
financial information consists principally of applying analytical review
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, which
will be performed for the full year with the objective of expressing an opinion
regarding the financial statements taken as a whole. Accordingly, we do not
express such an opinion.
Based on our reviews, we are not aware of any material modifications that should
be made to the accompanying condensed consolidated financial statements referred
to above for them to be in conformity with generally accepted accounting
principles.
We have previously audited, in accordance with generally accepted auditing
standards, the consolidated balance sheet of DATATRAK International, Inc. and
subsidiaries as of December 31, 1999, and the related consolidated statements of
operations, shareholders' equity and cash flows for the year then ended, not
presented herein, and in our report dated February 25, 2000, we expressed an
unqualified opinion on those consolidated financial statements. In our opinion,
the information set forth in the accompanying condensed consolidated balance
sheet as of December 31, 1999 is fairly stated, in all material respects, in
relation to the consolidated balance sheet from which it has been derived.
/s/ Ernst & Young LLP
Cleveland, Ohio
July 19, 2000
