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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 September
30, 2000, and the related condensed consolidated statements of operations for
the three-month and nine-month periods ended September 30, 2000 and 1999 and the
condensed consolidated statements of cash flows for the nine-month periods ended
September 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 auditing standards generally
accepted in the United States, 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
October 23, 2000
