EX-15.1 3 dex151.htm LETTER RE: UNAUDITED INTERIM FINANCIAL INFORMATION LETTER RE: UNAUDITED INTERIM FINANCIAL INFORMATION

EXHIBIT 15.1 LETTER RE: UNAUDITED INTERIM FINANCIAL INFORMATION

Board of Directors and Shareholders
STERIS Corporation

              We are aware of the incorporation by reference in the following Registration Statements and related Prospectuses of our report dated October 16, 2001, relating to the unaudited consolidated interim financial statements of STERIS Corporation and subsidiaries that are included in its Form 10-Q for the quarter ended September 30, 2001:

Registration
Number

Description
Filing Date

333-63770
  Form S-8 Registration Statement -- Nonqualified Stock Option
Agreement between STERIS Corporation and Charles L.
Immel and Restricted Shares Agreement between STERIS
Corporation and Charles L. Immel
 
June 25, 2001
     
333-63772
  Form S-8 Registration Statement -- Nonqualified Stock Option
Agreement between STERIS Corporation and Thomas J.
Magulski
 
June 25, 2001
     
333-63774
  Form S-8 Registration Statement -- Nonqualified Stock Option
Agreement between STERIS Corporation and Peter A. Burke
 
June 25, 2001
     
333-40082
Form S-8 Registration Statement -- Nonqualified Stock Option
Agreement between STERIS Corporation and Laurie Brlas and
the Nonqualified Stock Option Agreement between STERIS
Corporation and David L. Crandall
June 26, 2000
     
333-40058
  Form S-8 Registration Statement -- Nonqualified Stock Option
Agreement between STERIS Corporation and Les C. Vinney
 
June 23, 2000
     
333-65155
  Form S-8 Registration Statement -- STERIS Corporation Long
Term Incentive Compensation Plan
 
October 1, 1998
     
333-55839
 

Form S-8 Registration Statement -- Nonqualified Stock Option
Agreement between STERIS Corporation and John Masefield
and the Nonqualified Stock Option Agreement between
STERIS Corporation and Thomas J. DeAngelo

 
June 2, 1998
     
333-32005
  Form S-8 Registration Statement -- STERIS Corporation 1997
Stock Option Plan
 
July 24, 1997
     
333-06529
  Form S-3 Registration Statement -- STERIS Corporation  
June 21, 1996
     
333-01610
  Post-effective Amendment to Form S-4 on Form S-8 --
STERIS Corporation
 
May 16, 1996
     
33-91444
  Form S-8 Registration Statement -- STERIS Corporation 1994
Equity Compensation Plan
 
April 24, 1995
33-91442
Form S-8 Registration Statement -- STERIS Corporation 1994
Nonemployee Directors Equity Compensation Plan
 
April 24, 1995
   
33-55976
Form S-8 Registration Statement -- STERIS Corporation
401(k) Plan
 
December 21, 1992
     
33-55258
Form S-8 Registration Statement -- STERIS Corporation
Amended and Restated Non-Qualified Stock Option Plan
 
December 4, 1992
         
    /s/ Ernst & Young LLP  

Cleveland, Ohio
November 8, 2001