EXHIBIT 15
September 13, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Commissioners:
We are aware that our report dated August 22, 2000 on our review of interim
financial information of C&D Technologies, Inc. and Subsidiaries (the "Company")
as of and for the period ended July 31, 2000 and included in the Company's
quarterly report on Form 10-Q for the quarter then ended is incorporated by
reference in the Company's Forms S-8 (Registration Nos. 33-31978, 33-71390,
33-86672, 333-17979, 333-38891 and 333-59177, 333-42054) and Form S-3
(Registration No. 333-38893).
Very truly yours,
/s/ PRICEWATERHOUSECOOPERS LLP
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PricewaterhouseCoopers LLP
