EXHIBIT 15

December 12, 2003

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

Commissioners:

We are aware that our report  dated  November  20, 2003 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, 2003 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,
333-69266,   333-101835,   and  333-106051)  and  Form  S-3   (Registration  No.
333-38893).

Very truly yours,


/s/ PricewaterhouseCoopers LLP
------------------------------

PricewaterhouseCoopers LLP

Philadelphia, Pennsylvania
December 12, 2003