Exhibit 15


November __, 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
1,730,000 shares of FirstEnergy Corp. Common Stock to be issued pursuant
to the GPU, Inc. 1990 Stock Plan for Employees of GPU, Inc. and
Subsidiaries, the Deferred Stock Unit Plan for Outside Directors of GPU,
Inc. and the GPU, Inc. Stock Option and Restricted Stock Plan for MYR
Group Inc. Employees, 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

Arthur Andersen LLP