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EXHIBIT 15
Securities and Exchange Commission
450 5th Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
Commissioners:
We are aware that our report dated August 14, 2000 on our review of the interim
consolidated financial information of Too, Inc. and subsidiaries (the "Company")
as of and for the thirteen and twenty-six week periods ended July 29, 2000 and
included in the Company's quarterly report on Form 10-Q for the thirteen and
twenty-six week periods then ended is incorporated by reference in the Company's
registration statements on Form S-8, Registration Nos. 333-89529, 333-89533,
333-93717 and 333-93715.
Very truly yours,
/s/PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Columbus, Ohio
September 11, 2000
