EXHIBIT 15



LETTER RE: UNAUDITED INTERIM FINANCIAL INFORMATION


Cintech Solutions, Inc.:

We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited condensed interim
financial information of Cintech Solutions, Inc. for the periods ended September
30, 2001 and 2000, as indicated in our report dated October 16, 2001; because we
did not perform an audit, we expressed no opinion on that information.

We are aware that our report referred to above, which is included in your
Quarterly Report on Form 10-QSB for the quarter ended September 30, 2001, is
incorporated by reference in Registration Statement Nos. 33-95366 and 333-94661
in 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
Statement 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"

Cincinnati, Ohio
November 9, 2001