Exhibit 15








                                        November 10, 1994



          Securities and Exchange Commission
          450 Fifth Street, NW
          Washington, DC  20549

                    Re:  SPS Technologies, Inc.
                         Registration on Form S-8

          Gentlemen:

                    We are aware that our report dated May 12, 1994, except
          for the  third  paragraph of  Note  3 as  to  which the  date  is
          November 9, 1994, on our review  of interim financial information
          of SPS  Technologies, Inc.  and Subsidiaries for  the three-month
          periods  ended  March  31, 1994  and  1993  and  included in  the
          Company's quarterly report on Form 10-Q/A-1 for the quarter ended
          March  31, 1994  is incorporated  by reference  in the  Company's
          Registration  Statement  on  Form   S-8  dated  August  16,  1988
          (Registration No. 33-23778) and  Post Effective Amendments to the
          Registration Statement on Form S-8 (Registration Nos. 2-64082, 2-
          90908  and  33-51827).    Pursuant   to  Rule  436(c)  under  the
          Securities  Act of 1933, this  report should not  be considered a
          part of  the registration statement  prepared or certified  by us
          within the meaning of Sections 7 and 11 of that Act.




                                        /s/Coopers & Lybrand     
                                        Coopers & Lybrand L.L.P.