EXHIBIT 15

September 16, 2002

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

Commissioners:

We are aware that our report dated August 22, 2002 on our review of interim
financial information of Limited Brands, Inc. (the "Company") as of and for the
period ended August 3, 2002 and included in the Company's quarterly report on
Form 10-Q for the quarter then ended is incorporated by reference in its
Registration Statements on Form S-8 (Registration Nos. 33-44041, 33-18533,
33-49871, 333-04927, 333-04941) and on Form S-3 (Registration No. 33-53366).

Very truly yours,

/s/ PricewaterhouseCoopers LLP

Columbus, Ohio