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.