Exhibit 15



December 10, 2004


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

Commissioners:

We are aware that our report  dated  December  10, 2004 on our review of interim
financial information of C&D Technologies, Inc. and Subsidiaries (the "Company")
as of and for the three and nine month  periods  ended October 31, 2004 and 2003
and  included  in the  Company's  quarterly  report on Form 10-Q for the quarter
ended October 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/PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
Philadelphia, PA