Exhibit 15 September 14, 2004 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 Commissioners: We are aware that our report dated September 14, 2004 on our review of interim financial information of C&D Technologies, Inc. and Subsidiaries (the "Company") as of and for the three and six month periods ended July 31, 2004 and 2003 and included in the Company's quarterly report on Form 10-Q for the quarter ended July 31, 2004 is incorporated by reference in the Company's Forms S-8 (Registration Nos. 33-31978, 33-71390, 33-86672, 333-17979, 333-38891, 333-59177, 333-42054, 333-56736, 333-69264, 333-69266, 333-101835, and 333-106051) and Form S-3 (Registration No. 333-38893). Very truly yours, /s/Pricewaterhouse Coopers LLP PricewaterhouseCoopers LLP Philadelphia, PA