EXHIBIT 15

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

re:  Charter Power Systems, Inc. and Subsidiaries
     Registration on Forms S-8 (Registration No. 33-31978, 
     No. 33-71390 and No. 33-86672)

We are aware that our report dated May 30, 1995 on our review of
interim financial information of Charter Power Systems, Inc. and
Subsidiaries for the period ended April 30, 1995 and included in
the Company's quarterly report on Form 10-Q for the quarter then
ended is incorporated by reference in the registration statements
of Charter Power Systems, Inc. and Subsidiaries on Forms S-8
(Registration No. 33-31978, No. 33-71390 and No. 33-86672). 
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 L.L.P.


COOPERS & LYBRAND L.L.P.

2400 Eleven Penn Center
Philadelphia, Pennsylvania
June 13, 1995