EXHIBIT 15



September 13, 2000



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

Commissioners:

We are aware that our  report  dated  August  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 July 31,  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,   333-42054)  and  Form  S-3
(Registration No. 333-38893).

Very truly yours,



/s/ PRICEWATERHOUSECOOPERS LLP
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PricewaterhouseCoopers LLP