EXHIBIT 15



September 10, 1999



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

Commissioners:

We are aware that our  report  dated  August  26,  1999 on our review of interim
financial information of C&D TECHNOLOGIES, INC. and Subsidiaries (the "Company")
as of and for the  period  ended July 31,  1999 and  included  in the  Company's
quarterly  report on Form 10-Q for the  quarter  then ended is  incorporated  by
reference in the Company's Forms S-8 (Registration  No. 33-31978,  No. 33-71390,
No. 33-86672,  No.  333-17979,  No.  333-38891,  and No. 333-59177) and Form S-3
(Registration No. 333-38893).


Very truly yours,

/s/ PricewaterhouseCoopers LLP
    --------------------------

PricewaterhouseCoopers LLP