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, No. 33-86672 and No. 333-17979)

We are aware  that our  report  dated  May 28,  1997 on our  review  of  interim
financial  information of Charter Power Systems,  Inc. and  Subsidiaries for the
period ended April 30, 1997 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,  No. 33-86672 and No. 333-17979).
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.





COOPERS & LYBRAND L.L.P.

2400 Eleven Penn Center
Philadelphia, Pennsylvania
June 13, 1997