Exhibit 15




June 8, 2004


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

Commissioners:

We are aware  that our  report  dated  May 24,  2004 on our  review  of  interim
financial information of C&D Technologies, Inc. and Subsidiaries (the "Company")
as of and for the period  ended  April 30, 2004 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/Pricewaterhouse Coopers LLP

PricewaterhouseCoopers LLP
Philadelphia, PA