Attached files

file filename
EXCEL - IDEA: XBRL DOCUMENT - ABERCROMBIE & FITCH CO /DE/Financial_Report.xls
10-Q - 10-Q - ABERCROMBIE & FITCH CO /DE/q32014form10q.htm
EX-31.1 - EXHIBIT 31.1 - ABERCROMBIE & FITCH CO /DE/exhibit311-certq32014.htm
EX-32 - EXHIBIT 32 - ABERCROMBIE & FITCH CO /DE/exhibit32-certq32014.htm
EX-31.2 - EXHIBIT 31.2 - ABERCROMBIE & FITCH CO /DE/exhibit312-certq32014.htm


EXHIBIT 15



December 11, 2014


Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Commissioners:

We are aware that our report dated December 11, 2014 on our review of interim financial information of Abercrombie & Fitch Co. for the thirteen and thirty-nine week periods ended November 1, 2014 and November 2, 2013 and included in the Company's quarterly report on Form 10-Q for the quarter ended November 1, 2014 is incorporated by reference in its Registration Statements on Form S-8 (Registration Nos. 333-15941, 333-15945, 333-60189, 333-81373, 333-100079, 333-107646, 333-107648, 333-128000, 333-145166 and 333-176135).

Very truly yours,



/s/PricewaterhouseCoopers LLP

Columbus, Ohio