Exhibit 15
May 29, 2002



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Commissioners:

We are aware  that our  report  dated  May 15,  2002 on our  review  of  interim
financial  information of FirstEnergy  Corp.  (the  "Company') as of and for the
three months ended March 31, 2002 and included in the Company's quarterly report
on Form 10-Q for the quarter  then ended is  incorporated  by  reference  in the
Company's  Registration Statement on Form S-8 relating to the registration of an
additional  7,500,000 shares of the Company's Common Stock to be issued pursuant
to the Company's Executive and Director Incentive Compensation Plan.

Very truly yours,


/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
Cleveland, OH