Exhibit 15.1 Letter from Detterbeck & Associates, Ltd. July 24, 1997 Securities and Exchange Commission Washington, DC 20549 RE: CTI Industries Corporation File No. 333-31969 Dear Sir or Madam: We have read the disclosure "Change in Independent Accountants" contained in the Form SB-2 Registration Statement of CTI Industries Corporation as filed with the Securities and Exchange Commission on July 24, 1997, and agree with the statements contained therein that reference our firm. Sincerely, /s/ Detterbeck & Associates, Ltd. DETTERBECK & ASSOCIATES, LTD.