EXHIBIT 15

September 11, 2007

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Commissioners:

We are aware that our report dated September 11, 2007 on our review of interim financial information of Abercrombie & Fitch Co. (the “Company”) for the thirteen and twenty-six week periods ended August 4, 2007 and July 29, 2006 and included in the Company’s quarterly report on Form 10-Q for the quarterly period ended August 4, 2007 is incorporated by reference in its Registration Statements on Form S-8 (Registration Nos. 333-15941, 333-15945, 333-60189, 333-81373, 333-60203, 333-100079, 333-107646, 333-107648, 333-128000 and 333-145166).

Very truly yours,

/s/ PricewaterhouseCoopers LLP
Columbus, Ohio