Exhibit 15
June 2, 2000
The Hain Celestial Group, Inc.
50 Charles Lindbergh Boulevard
Uniondale, New York 11553
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 Celestial Seasonings, Inc. and subsidiaries for the periods ended
December 31, 1999 and 1998 as indicated in our report dated January 12, 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 was included in your
Quarterly Report on Form 10-Q for the quarter ended December 31, 1999 is being
used in this Post-Effective Amendment No. 1 to Registration Statement No.
333-33830 to Form S-4 on Form S-8 of The Hain Celestial Group, Inc.
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.
Yours truly,
/s/ Deloitte & Touche LLP
