EXHIBIT 23.3



February 18, 2002

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

Commissioners:

We are aware that our reports dated May 21, 2001, August 23, 2001 and November
20, 2001 on our reviews of interim financial information of The Limited, Inc.
(the "Company") as of and for the periods ended May 5, 2001, August 4, 2001, and
November 3, 2001 and included in the Company's quarterly reports on Form 10-Q
for the quarters then ended is incorporated by reference in Amendment No. 1 to
its Registration Statement dated February 19, 2002.

Very truly yours,

/s/ PricewaterhouseCoopers LLP