EXHIBIT
15
December
8, 2000
Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
Commissioners:
We
are aware that our report dated November 14, 2000, on our review of interim financial information of Intimate Brands, Inc. 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
statement on Form S-3, Registration No. 333-78485, and its registration statements on Form S-8, Registration Nos. 333-04921
and 333-04923.
Very
truly yours,
/s/ PRICEWATERHOUSECOOPERS LLP
PricewaterhouseCoopers
LLP
Columbus, Ohio
