EXHIBIT 15
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                [LETTERHEAD OF COOPERS & LYBRAND APPEARS HERE]


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



We are aware that our report dated June 10, 1997, on our review of the interim
consolidated financial information of The Limited, Inc. and Subsidiaries for the
thirteen-week period ended May 3, 1997 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.


                                                /s/ Coopers & Lybrand L.L.P.
                
                                                COOPERS & LYBRAND L.L.P.



Columbus, Ohio
June 10, 1997