EXHIBIT 15
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                       [LETTERHEAD OF COOPERS & LYBRAND]




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


We are aware that our report dated June 7, 1996, on our review of the interim
consolidated financial information of The Limited, Inc. and Subsidiaries for the
thirteen-week period ended May 4, 1996 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,
333-04927, 333-04941 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
June 11, 1996



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