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, No. 333-17979 and No. 333-38891)

We are aware that our report  dated  November  25, 1997 on our review of interim
financial information of C&D TECHNOLOGIES,  Inc. and Subsidiaries for the period
ended  October 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,  No. 333-17979 and No.  333-38891).
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
December 11, 1997