35-CERT

SEC FILE NO. 70-10079

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 20549

CERTIFICATE PURSUANT TO

RULE 24

OF PARTIAL COMPLETION OF

TRANSACTIONS

FIRSTENERGY CORP.

------------------------------------------------------------------------

:

In the matter of             :

FirstEnergy Corp.:Certificate Pursuant

:to Rule 24 of Partial

:Completion of

:Transactions

:

SEC File No. 70-10079                                     :

(Public Utility Holding Company Act                :

of 1935)          :

------------------------------------------------------------------------

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. 70-10079 have been carried out in accordance with the Commission’s Order dated December 19, 2002, as follows:

FirstEnergy requested authority to invest, through December 31, 2005, up to $100 million in: (1) new or existing Low Income Housing Tax Credits (LIHTC Projects) located anywhere in the United states; and (2) historic building or other qualified rehabilitated building projects (Section 47 Projects) located within their service territories (collectively, "Tax Credit Projects".

1. A copy of the unaudited financial statements of Ohio Edison Company (OE) (including a Consolidated Balance Sheet and Statement of Income) as of and for the twelve months ended June 30, 2005 is attached as Exhibit A.

2. During the period January 1, 2005 through June 30, 2005, there were no revenues and any form of compensation received from any and all Tax Credit Projects directly or indirectly owned.

3. No investment was made to new Tax Credit Projects during the period January 1, 2005 through June 30, 2005.

4.   Amount authorized to invest in the Tax Credit Projects as of January 1, 2005	$	100,000,000
Investment during the period January 1, 2005 through June 30, 2005		-0-
Amount available to invest in the Tax Credit Projects as of June 30, 2005	$	100,000,000

1

        5. The following is a list of LIHTC project investments currently held by FirstEnergy and its subsidiaries as of June 30, 2005:

Apollo Tax Credit Fund - III, L. P.	$	4,500,000
Apollo Tax Credit Fund - IX, L. P.		29,873,702
Boston Capital Corporate Tax Credit Fund IV, L. P.		2,063,483
Boston Capital Corporate Tax Credit Fund X, L. P.		5,341,538
Boston Capital Corporate Tax Credit Fund XIV, L. P.		11,574,200
Boston Capital Corporate Tax Credit Fund XVII, L. P.		6,782,570
Boston Financial Institutional Tax Credit Fund III, L. P.		4,650,000
Boston Financial Institutional Tax Credit Fund V, L. P.		2,500,000
Boston Financial Institutional Tax Credit Fund XVI, L. P.		4,863,500
Marion Senior Housing Limited Partnership		2,176,588
McDonald Corporate Tax Credit Fund LP		2,500,000
McDonald Corporate Tax Credit Fund - 1995 LP		5,000,000
McDonald Corporate Tax Credit Fund - 1996 LP		10,000,000
McDonald Ohio Tax Credit Fund - 1998 LP		5,000,000
Ohio Equity Fund for Housing LP II		998,535
USA Institutional Tax Credit Fund VII LP		3,850,000
Total	$	101,674,116

2

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.
Date: August 9, 2005	By:	/s/ Harvey L. Wagner
		Harvey L. Wagner  Vice President, Controller and Chief Accounting Officer

3

EX-99

Exhibit A
Page 1 of 3
OHIO EDISON COMPANY
Consolidated Balance Sheet (Unaudited)
As of June 30, 2005
(In thousands $)
ASSETS
UTILITY PLANT:
In service	$	5,553,362
Less—Accumulated provision for depreciation		2,770,924
		2,782,438
Construction work in progress		226,124
		3,008,562
INVESTMENTS:
Investment in lease obligation bonds		341,582
Nuclear plant decommissioning trusts		447,649
Long-term notes receivable from associated companies		207,430
Other		45,394
		1,042,055
CURRENT ASSETS:
Cash and cash equivalents		1,283
Receivables -
Customers		282,283
Associated companies		167,260
Other		10,549
Notes receivable from associated companies		598,151
Material and supplies		108,221
Prepayments and other		20,324
		1,188,071
DEFERRED CHARGES:
Regulatory assets		935,223
Property taxes		61,419
Unamortized sale and leaseback costs		57,670
Other		67,867
		1,122,179
TOTAL ASSETS	$	6,360,867

4

Exhibit A
Page 2 of 3
OHIO EDISON COMPANY
Consolidated Balance Sheet (Unaudited)
As of June 30, 2005
(In thousands $)
LIABILITIES AND CAPITALIZATION
CAPITALIZATION:
Common stockholder's equity	$	2,409,698
Preferred stock not subject to mandatory redemption		60,965
Preferred stock of consolidated subsidiary not
subject to mandatory redemption		14,105
Long-term debt and other long-term obligations		1,104,584
		3,589,352
CURRENT LIABILITIES:
Currently payable long-term debt		289,215
Short-term borrowings -
Associated companies		82,389
Other		143,912
Accounts payable -
Associated companies		100,452
Other		12,824
Accrued taxes		172,478
Accrued interest		11,201
Other		73,344
		885,815
NONCURRENT LIABILITIES:
Accumulated deferred income taxes		724,040
Accumulated deferred investment tax credits		55,800
Asset retirement obligation		350,387
Retirement benefits		314,543
Other		440,930
		1,885,700
TOTAL LIABILITIES AND CAPITALIZATION	$	6,360,867

5

Exhibit A
Page 3 of 3
OHIO EDISON COMPANY
Consolidated Income Statement (Unaudited)
For the Twelve Months Ended June 30, 2005
(In thousands $)
OPERATING REVENUES	$	2,926,911
OPERATING EXPENSES AND TAXES:
Fuel		51,568
Purchased power		957,060
Nuclear operating costs		409,536
Other operating expenses		338,383
Provision for depreciation		119,975
Amortization of regulatory assets		418,948
Deferral of new regulatory assets		(120,392	)
General taxes		186,590
Income taxes		275,917
Total operating expenses and taxes		2,637,585
OPERATING INCOME		289,326
OTHER INCOME (net of income taxes)		58,216
NET INTEREST CHARGES:
Interest on long-term debt		57,822
Allowance for borrowed funds used during construction and capitalized interest		(9,478	)
Other interest expense		13,354
Subsidiary’s preferred stock dividends		2,658
Net interest charges		64,356
NET INCOME		283,186
PREFERRED STOCK DIVIDEND REQUIREMENTS		2,599
EARNINGS ON COMMON STOCK	$	280,587

6