EXHIBIT 15

December 12, 2002

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

Commissioners:

We are aware that our report  dated  November  20, 2002 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, 2002 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
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PricewaterhouseCoopers LLP