EXHIBIT 15

Securities and Exchange Commission
450 5th Street, N.W.
Judiciary Plaza
Washington, D.C. 20549


We are aware that our report dated September 5, 1995, on our review of the 
interim consolidated financial information of The Limited, Inc. and Subsidiaries
for the thirteen-week and twenty-six-week periods ended July 29, 1995 and 
included in this Form 10-Q is incorporated by reference in the Company's 
registration statements on Form S-8, Registration Nos. 33-18533, 33-25005, 
2-92277, 33-24829, 33-24507, 33-24828, 2-95788, 2-88919, 33-24518, 33-6965, 
33-14049, 33-22844, 33-44041, 33-49871, and the registration statements on Form 
S-3, Registration Nos. 33-20788, 33-31540, 33-43832, and 33-53366. 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.





Columbus, Ohio
September 7, 1995