EXHIBIT 15

April 11, 2005

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

Commissioners:

We are aware that our report dated May 11, 2004, except for Note 2, as to which
the date is April 4, 2005 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/A for the quarter 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