EXHIBIT 15



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

re:      C&D Technologies, 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  August  28,  1997 on our review of interim
financial information of C&D Technologies,  Inc. and Subsidiaries for the period
ended July 31, 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 C&D Technologies, 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.



/s/ COOPERS & LYBRAND L.L.P.

COOPERS & LYBRAND L.L.P.

2400 Eleven Penn Center
Philadelphia, Pennsylvania
September 10, 1997