EX-15.1 4 dex151.htm ACKNOWLEDGEMENT OF ERNST & YOUNG LLP ACKNOWLEDGEMENT OF ERNST & YOUNG LLP
 
Exhibit 15.1
 
ACKNOWLEDGEMENT OF ERNST & YOUNG LLP
 
Board of Directors
Respironics, Inc. and Subsidiaries
 
We are aware of the incorporation by reference in the Registration Statement (Form S-3) of Respironics, Inc. and Subsidiaries for the registration of 71,956 shares of its common stock of our report dated October 23, 2002 relating to the unaudited condensed consolidated interim financial statements of Respironics, Inc. and Subsidiaries that are included in its Form 10-Q for the quarter ended September 30, 2002.
 
/s/    Ernst & Young LLP
 
Pittsburgh, Pennsylvania
November 18, 2002