American Eagle Outfitters (AEO) 10-Q 2002 Q2 Quarterly report

Exhibit 15

Acknowledgment of Ernst & Young LLP

The Board of Directors and Stockholders
American Eagle Outfitters, Inc.

We are aware of the incorporation by reference in the American Eagle Outfitters, Inc. Registration Statements as follows:

· 1999 Stock Incentive Plan (Registration No. 333-34748),

· Employee Stock Purchase Plan (Registration No. 333-3278),

· 1994 Restricted Stock Plan (Registration No. 33-79350),

· 1994 Stock Option Plan (Registration Nos. 333-44759, 33-79358, and 333-12661),

· Stock Fund of American Eagle Outfitters, Inc. Profit Sharing and 401(k) Plan (Registration No. 33-84796), and

· Registration Statement (Form S-3) (Registration No. 333-68875)

of our report dated August 16, 2001 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 August 4, 2001.

Pursuant to Rule 436(c) of the Securities Act of 1933, our reports are not a part of the registration statement prepared or certified by accountants within the meaning of Section 7 or 11 of the Securities Act of 1933.

/s/ Ernst & Young LLP

Pittsburgh, Pennsylvania
August 16, 2001