EXHIBIT 15


December 13, 1999




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

Commissioners:

We are aware that our report  dated  November  22, 1999 on our review of interim
financial information of C&D TECHNOLOGIES, INC. and Subsidiaries (the "Company")
as of and for the period ended  October 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
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    PricewaterhouseCoopers LLP