Exhibit 15
Acknowledgment of Independent Registered Public Accounting Firm
The Board of Directors and Stockholders
American Eagle Outfitters, Inc.
We are aware of the incorporation by reference in the Registration Statement and in the related prospectus (Form S-3, Registration No. 333-68875) of American Eagle Outfitters, Inc. and in the Registration Statements (Forms S-8) of American Eagle Outfitters, Inc. as follows:
- 1999 Stock Incentive Plan (Registration Nos. 333-34748 and 333-75188),
- Employee Stock Purchase Plan (Registration No. 333-3278),
- 1994 Restricted Stock Plan (Registration No. 33-79350),
- 1994 Stock Option Plan (Registration Nos. 333-44759, 333-79358 and 333-12661),
- Stock Fund of American Eagle Outfitters, Inc. Profit Sharing and 401(k) Plan (Registration No. 33-84796),
- Profit Sharing and 401(k) Plan (Registration No. 333-121641), and
- 2005 Stock Award and Incentive Plan (Registration No. 333-126278)
of our report dated August 15, 2005 relating to the unaudited consolidated interim financial statements of American Eagle Outfitters, Inc., which is included in its Form 10-Q for the quarter ended July 30, 2005.
/s/ Ernst & Young LLP
Pittsburgh, Pennsylvania
August 15, 2005