EXHIBIT 15
    
 
   
October 18, 1996
    
 
   
Inter(Bullet)Act Systems, Incorporated:
    
 
   
     We are aware that Inter(Bullet)Act Systems, Incorporated has incorporated
in its Registration Statement No. 333-12091 its unaudited consolidated financial
statements for the nine months ended June 29, 1996 and July 1, 1995, which
includes our report dated September 11, 1996 covering the unaudited interim
financial information contained therein. Pursuant to Regulation C of the
Securities Act of 1933, that report is not considered a part of the registration
statement prepared or certified by our firm or a report prepared or certified by
our firm within the meaning of Sections 7 and 11 of the Act.
    
 
   
                                         Very truly yours,
    
 
   
                                         Arthur Andersen LLP