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EXHIBIT 15
December 11, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We are aware that our report dated November 7, 2000 on our review of interim
financial information of Abercrombie & Fitch Co. and Subsidiaries (the
"Company") as of and for the period ended October 28, 2000 and included in the
Company's quarterly report on Form 10-Q for the quarter then ended is
incorporated by reference in its Registration Statements on Form S-8,
Registration Nos. 333-15941, 333-15943, 333-15945, 333-60189, 333-60203 and
333-81373.
Very truly yours,
PricewaterhouseCoopers LLP
