Index of Financial Statements and Exhibits to be Filed in EDGAR
       ---------------------------------------------------------------

  A-1    Financial statements of FirstEnergy Solutions Corp. for the quarter
         ended March 31, 2002.

  A-2    Financial statements of GPU Advanced Resources, Inc. for the quarter
         ended March 31, 2002.

  A-3    Financial  statements of GPU  Diversified  Holdings LLC for the quarter
         ended March 31, 2002.

  C      Certificate of FirstEnergy Corp.