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) and Form S-3 Registration No. 333-38893

We are aware  that our  report  dated  May 28,  1998 on our  review  of  interim
financial information of C&D TECHNOLOGIES,  INC. and Subsidiaries for the period
ended April 30, 1998 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, No. 333-38891) and Form
S-3 Registration No. 333-38893. 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 12, 1998