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, 2003.

A-2  Financial statements of GPU Advanced Resources,  Inc. for the quarter ended
     March 31, 2003.

A-3  Financial  statements of GPU Diversified Holdings LLC for the quarter ended
     March 31, 2003.

C    Certificate of FirstEnergy Corp.