EXHIBIT 15

Board of Directors and Stockholders of
Schweitzer-Mauduit International, Inc.
Alpharetta, Georgia

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 Schweitzer-Mauduit International, Inc. and subsidiaries for the
periods ended June 30, 2003 and 2002, as indicated in our report dated July 28,
2003; 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 June 30, 2003, is
incorporated by reference in Registration Statements No. 33-99812, No. 33-99814,
No. 33-99816, No. 33-99848, No. 333-74634, No. 333-105986 and No. 333-105998 on
Form S-8.

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
Statements 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.



/s/ DELOITTE & TOUCHE LLP


Atlanta, Georgia
August 8, 2003