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  November  26, 1996 on our review of interim
financial  information of Charter Power Systems,  Inc. and  Subsidiaries for the
period ended October 31, 1996 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
December 13, 1996