EXHIBIT 15








November 10, 2000










FirstEnergy Corp.
76 South Main Street
Akron, OH  44308

Gentlemen:

We are aware that FirstEnergy Corp. has incorporated by reference
in its Registration Statements No. 333-40065, No. 333-48587, No.
333-48651, No. 333-58279, No. 333-65409, No. 333-75985 and No.
333-46444 its Form 10-Q for the quarter ended September 30, 2000,
which includes our report dated November 10, 2000 covering the
unaudited interim financial information contained therein.
Pursuant to Regulation C of the Securities Act of 1933, that
report is not considered a part of the registration statements
prepared or certified by our firm or a report prepared or
certified by our firm within the meaning of Sections 7 and 11 of
the Act.

                                  Very truly yours,




                                  ARTHUR ANDERSEN LLP