Exhibit 15


                       [Letterhead of Arthur Andersen LLP]


November 5, 2001


FirstEnergy Corp.
76 South Main Street
Akron, Ohio 44308



Gentlemen:

We are aware that FirstEnergy Corp. has incorporated by reference in this
Registration Statement on Form S-3 its Form 10-Qs for the quarters ended March
31, 2001 and June 30, 2001, which include our reports dated May 14, 2001 and
August 8, 2001, respectively, covering the unaudited interim consolidated
financial information contained therein. Pursuant to Regulation C of the
Securities Act of 1933, those reports are not considered a part of the
registration statement prepared or certified by our Firm or reports prepared or
certified by our Firm within the meaning of Sections 7 and 11 of that Act.

Very truly yours,


/s/ Arthur Andersen LLP