EX-15.1 4 dex151.htm LETTER RE: UNAUDITED INTERIM FINANCIAL INFORMATION Prepared by R.R. Donnelley Financial -- 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 July 18, 2002, 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 June 30, 2002:

  Registration
Number
  Description
       
  333-91302   Form S-8 Registration Statement — Nonqualified Stock Option Agreement between STERIS Corporation and Mark. D. McGinley
       
  333-40058   Form S-8 Registration Statement — Nonqualified Stock Option Agreement between STERIS Corporation and Les C. Vinney
       
  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
       
  333-65155   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
       
  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
       
  333-63772   Form S-8 Registration Statement — Nonqualified Stock Option Agreement between STERIS Corporation and Thomas J. Magulski
       
 


  Registration
Number
  Description
       
  333-63774   Form S-8 Registration Statement — Nonqualified Stock Option Agreement between STERIS Corporation and Peter A. Burke
       
       
        /S/ ERNST & YOUNG LLP
   
Cleveland, Ohio
August 13, 2002