EXHIBIT 15








August 8, 2001










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, No. 333-46444, No. 333-56094, No. 333-62886 and
No. 333-81183 its Form 10-Q for the quarter ended June 30, 2001,
which includes our report dated August 8, 2001 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