EXHIBIT 15


August 16, 2001

FirstEnergy Corp.:

We are aware that FirstEnergy Corp. has incorporated by reference in its
Registration Statement on Form S-8 relating to the registration of an
additional 7,500,000 shares of FirstEnergy Common Stock to be issued
pursuant to the FirstEnergy Corp. Executive and Director Incentive
Compensation Plan, its Form 10-Qs for the quarters ended June 30, 2001 and
March 31, 2001, which include our reports dated August 8, 2001, and May
14, 2001, respectively, covering the unaudited interim financial
information contained therein.  Pursuant to Regulation C of the Securities
Act of 1933, these reports are not considered a part of the registration
statement prepared or certified by our firm or a report prepared or
certified by our firm within the meaning of Sections 7 and 11 of the Act.

Very truly yours,


s/Arthur Andersen LLP
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Arthur Andersen LLP