EXHIBIT 15

June 12, 2003

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Commissioners:

We are aware that our report dated May 13, 2003 on our review of interim
financial information of Abercrombie & Fitch Co. (the "Company') as of and for
the period ended May 3, 2003 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, 333-81373, 333-60203, and 333-100079.

Very truly yours,

/s/ PricewaterhouseCoopers LLP
Columbus, Ohio

                                       56