Exhibit 18.1

September 7, 2007

Board of Directors
C&D Technologies, Inc.
1400 Union Meeting Road
Blue Bell, PA 19422

Dear Directors:

We are providing this letter to you for inclusion as an exhibit to your Form
10-Q filing pursuant to Item 601 of Regulation S-K.

We have been provided a copy of the Company's Quarterly Report on Form 10-Q for
the period ended July 31, 2007. Note 6 therein describes a change in accounting
principle from the LIFO method to the FIFO method of inventory costing. It
should be understood that the preferability of one acceptable method of
accounting over another for inventory accounting has not been addressed in any
authoritative accounting literature, and in expressing our concurrence below we
have relied on management's determination that this change in accounting
principle is preferable. Based on our reading of management's stated reasons and
justification for this change in accounting principle in the Form 10-Q, and our
discussions with management as to their judgment about the relevant business
planning factors relating to the change, we concur with management that such
change represents, in the Company's circumstances, the adoption of a preferable
accounting principle in conformity with Statement of Financial Accounting
Standards No. 154, Accounting Changes and Error Corrections.

We have not audited any financial statements of the Company as of any date or
for any period subsequent to January 31, 2007. Accordingly, our comments are
subject to change upon completion of an audit of the financial statements
covering the period of the accounting change.

Very truly yours,


PricewaterhouseCoopers LLP