EXHIBIT 15

December 13, 2001


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

Commissioners:

     We are aware  that our  report  dated  November  20,  2001 on our review of
interim financial  information of C&D  Technologies,  Inc. and Subsidiaries (the
"Company")  as of and for the period ended  October 31, 2001 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,  333-59177,  333-42054,
333-56736, 333-69264 and 333-69266) and Form S-3 (Registration No. 333-38893).

Very truly yours,


/s/ PRICEWATERHOUSECOOPERS LLP
------------------------------

PricewaterhouseCoopers LLP