35-CERT

SEC FILE NO. 70-9599

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 20549

CERTIFICATE PURSUANT TO

RULE 24

OF PARTIAL COMPLETION OF

TRANSACTIONS

FIRSTENERGY CORP.

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                                                                                            :

In the matter of                                   :

FirstEnergy Corp.                               :    Certificate Pursuant

:    to Rule 24 of Partial

:    Completion of

:    Transactions

:

SEC File No. 70-9599       :

(Public Utility Holding Company Act     :

of 1935)                                             :

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TO THE MEMBERS OF THE SECURITIES AND EXCHANGE COMMISSION:

The undersigned, FirstEnergy Corp. (FirstEnergy) hereby certifies pursuant to Rule 24 of the General Rules and Regulations under the Public Utility Holding Company Act of 1935 (the Act), that certain of the transactions proposed in the Application filed in SEC File No. 70-9599 have been carried out in accordance with the 4Commission’s Order dated April 14, 2000, as follows:

1. Financial Statements

A copy of the unaudited consolidated financial statements of MYR Group Inc. (MYR) (including a consolidated balance sheet and statement of income) as of and for the twelve months ended December 31, 2004 is attached as Exhibit A.

2. Schedule of Segment Revenue

A schedule setting forth the segment revenue for the quarter ended December 31, 2004 for each of MYR’s business segments (Exhibit B) is being filed separately pursuant to a request for confidential treatment under Rule 104(b) of the Act.

3. Narrative Description of Principal Business Activities

Transmission and Distribution (T&D) Services:

During the quarter ended December 31, 2004, MYR performed significant T&D services for its customers. T&D generated approximately 59.8%of MYR’s total revenue for the quarter. A significant portion of this work continued to be performed for a core base of electric utility clients in Tennessee, Arizona, Utah and Colorado.

Telecommunication Services:

There was no business activity to report for the quarter December 31, 2004.

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Traffic Signalization Services:

There was no significant business activity to report for the quarter ended December 31, 2004.

Commercial and Industrial (C&I) Services:

During the quarter ended December 31, 2004, MYR performed significant C&I services for its customers. C&I revenue was approximately 35.9% total revenue for the period. A majority of that revenue was generated by one operating subsidiary that operates primarily in the western part of the United States.

4. Services Provided to Associated Companies

During the quarter ended December 31, 2004, services provided to associated companies consisted primarily of Harlan Electric performing various distribution projects in New Jersey and Pennsylvania for Jersey Central Power & Light Company, Metropolitan Edison Company and Pennsylvania Electric Company. The total amount billed to associated companies for performing such services at cost was $3.0 million during the period.

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SIGNATURE

PURSUANT TO THE REQUIREMENTS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 1935, THE UNDERSIGNED COMPANY HAS DULY CAUSED THIS CERTIFICATE TO BE SIGNED ON ITS BEHALF BY THE UNDERSIGNED THEREUNTO DULY AUTHORIZED.

	FirstEnergy Corp.
March 17, 2005
	By:	/s/ Harvey L. Wagner
		Harvey L. Wagner Vice President, Controller and Chief Accounting Officer

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EX-99

Exhibit A

Page 1 of 3

MYR GROUP INC.

Consolidated Balance Sheet (Unaudited)

     As of December 31, 2004     

(In Thousands)

Assets
Current Assets:
Cash and cash equivalents	$	12,285
Accounts receivable:
Customers		61,748
Associated companies		-
Other		35
Notes receivable		4,143
Prepayments and other		22,986
		101,197
Property, Plant and Equipment		13,208
Investments:
Other		1,448
		1,448
Deferred Charges:
Goodwill, net		63,136
Accumulated deferred income tax benefits		1,059
Other		-
		64,195
Total Assets	$	180,048

Exhibit A

Page 2 of 3

MYR GROUP INC.

Consolidated Balance Sheet (Unaudited)

     As of December 31, 2004     

(In Thousands)

Liabilities and Capitalization
Current Liabilities:
Accounts payable
Other	$	12,202
Associated companies		1,430
Accrued income taxes		-
Other		38,826
		52,458
Capitalization:
Common stockholder’s equity		127,434
Long-term debt		-
		127,434
Deferred Credits:
Other		156
		156
Total Liabilities and Capitalization	$	180,048

Exhibit A

Page 3 of 3

MYR GROUP INC.

Consolidated Statement of Operations (Unaudited)

For the Twelve Months Ended December 31, 2004

(In Thousands)

Revenues	$	347,416
Expenses:
Other operation expenses		353,431
Provision for depreciation and amortization		1,074
Total expenses		354,505
Loss before Interest and Income Taxes		(7,089	)
Interest expense		23
Income tax benefit		(3,204	)
Net Loss	$	(3,908	)