EXHIBIT 15



June 13, 2000



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

Commissioners:

We are aware  that our  report  dated  May 22,  2000 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, 2000 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 and 333-59177) and Form S-3  (Registration  No.
333-38893).

Very truly yours,



/s/ PRICEWATERHOUSECOOPERS LLP
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PricewaterhouseCoopers LLP