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 January 20, 2003, 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 December 31, 2002:

 

Registration Number


  

Description


333-101308

  

Form S-8 Registration Statement—STERIS Corporation 2002 Stock Option Plan

333-91302

  

Form S-8 Registration Statement—Nonqualified Stock Option Agreement between STERIS Corporation and Mark. D. McGinley

333-63774

  

Form S-8 Registration Statement—Nonqualified Stock Option Agreement between STERIS Corporation and Peter A. Burke

333-63772

  

Form S-8 Registration Statement—Nonqualified Stock Option Agreement between STERIS Corporation and Thomas J. Magulski

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

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

333-40058

  

Form S-8 Registration Statement—Nonqualified Stock Option Agreement between STERIS Corporation and Les C. Vinney

333-65155

  

Form S-8 Registration Statement—STERIS Corporation 1998 Long Term Incentive Compensation Plan

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

333-32005

  

Form S-8 Registration Statement—STERIS Corporation 1997 Stock Option Plan

333-06529

  

Form S-3 Registration Statement—STERIS Corporation

333-01610

  

Post-effective Amendment to Form S-4 on Form S-8—STERIS Corporation

33-91444

  

Form S-8 Registration Statement—STERIS Corporation 1994 Equity Compensation Plan

33-91442

  

Form S-8 Registration Statement—STERIS Corporation 1994 Nonemployee Directors Equity Compensation Plan

33-55976

  

Form S-8 Registration Statement—STERIS Corporation 401(k) Plan

33-55258

  

Form S-8 Registration—STERIS Corporation Amended and Restated Non-Qualified Stock Option

 

/s/ ERNST & YOUNG LLP

 

Cleveland, Ohio

February 12, 2003