EXHIBIT 15

June 8, 2004

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

Commissioners:

We are aware that our report dated May 11, 2004 on our review of interim
financial information of Abercrombie & Fitch Co. (the "Company") for the
thirteen week periods ended May 1, 2004 and May 3, 2003 and included in the
Company's Quarterly Report on Form 10-Q for the quarterly period ended May 1,
2004 is incorporated by reference in its Registration Statements on Form S-8
(Registration Nos. 333-15941, 333-15945, 333-60189, 333-81373, 333-60203,
333-100079, 333-107646 and 333-107648).

Very truly yours,

/s/ PricewaterhouseCoopers LLP

Columbus, Ohio