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                                                                    EXHIBIT 15

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


We are aware that our report dated December 12, 1994, on our review of the
interim consolidated financial information of The Limited, Inc. and
Subsidiaries for the thirteen-week and thirty-nine-week periods ended October
29, 1994 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, 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.




                                        COOPERS & LYBRAND LLP


Columbus, Ohio
December 12, 1994


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