EXHIBIT 15








November 10, 2000










The Cleveland Electric
Illuminating Company
76 South Main Street
Akron, OH  44308

Gentlemen:

We are aware that The Cleveland Electric Illuminating Company has
incorporated by reference in its Registration Statements No. 33-
55513, No. 333-47651 and No. 333-72891 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