EXHIBIT 15




December 9, 2004

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

Commissioners:

We are aware that our report dated December 2, 2004 on our review of interim
financial information of Abercrombie & Fitch Co. (the "Company") for the
thirteen and thirty-nine week periods ended October 30, 2004 and November 1,
2003 and included in the Company's quarterly report on Form 10-Q for the quarter
ended October 30, 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,



PricewaterhouseCoopers LLP