EXHIBIT 15

October 31, 2006

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Commissioners:

We are aware that our report dated October 31, 2006 on our review of consolidated interim financial information of FirstEnergy Corp. (the “Company”) as of September 30, 2006 and for the three month and nine month periods ended September 30, 2006 and 2005, included in the Company's quarterly report on Form 10-Q for the quarter ended September 30, 2006, is incorporated by reference in its Registration Statements on Form S-3 (Nos. 333-48587, 333-102074 and 333-103865) and Form S-8 (Nos. 333-56094, 333-58279, 333-67798, 333-72766, 333-72768, 333-81183, 333-89356, 333-101472 and 333-110662).

Very truly yours,

PricewaterhouseCoopers LLP

EXHIBIT 15

October 31, 2006

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Commissioners:

We are aware that our report dated October 31, 2006 on our review of consolidated interim financial information of Ohio Edison Company (the “Company”) as of September 30, 2006 and for the three month and nine month periods ended September 30, 2006 and 2005, included in the Company's quarterly report on Form 10-Q for the quarter ended September 30, 2006, is incorporated by reference in its Registration Statement on Form S-3 (No. 333-133117).

Very truly yours,

PricewaterhouseCoopers LLP

EXHIBIT 15

October 31, 2006

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Commissioners:

We are aware that our report dated October 31, 2006 on our review of consolidated interim financial information of Pennsylvania Power Company (the “Company”) as of September 30, 2006 and for the three month and nine month periods ended September 30, 2006 and 2005, included in the Company's quarterly report on Form 10-Q for the quarter ended September 30, 2006, is incorporated by reference in its Registration Statements on Form S-3 (Nos. 33-62450 and 33-65156).

Very truly yours,

PricewaterhouseCoopers LLP

EXHIBIT 15

October 31, 2006

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Commissioners:

We are aware that our report dated October 31, 2006 on our review of consolidated interim financial information of The Cleveland Electric Illuminating Company (the “Company”) as of September 30, 2006 and for the three month and nine month periods ended September 30, 2006 and 2005, included in the Company's quarterly report on Form 10-Q for the quarter ended September 30, 2006, is incorporated by reference in its Registration Statement on Form S-3 (No. 333-138101).

Very truly yours,

PricewaterhouseCoopers LLP

EXHIBIT 15

October 31, 2006

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Commissioners:

We are aware that our report dated October 31, 2006 on our review of consolidated interim financial information of The Toledo Edison Company (the “Company”) as of September 30, 2006 and for the three month and nine month periods ended September 30, 2006 and 2005, included in the Company's quarterly report on Form 10-Q for the quarter ended September 30, 2006, is incorporated by reference in its Registration Statement on Form S-3 (No. 333-138065).

Very truly yours,

PricewaterhouseCoopers LLP

EXHIBIT 15

October 31, 2006

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Commissioners:

We are aware that our report dated October 31, 2006 on our review of consolidated interim financial information of Jersey Central Power & Light Company (the “Company”) as of September 30, 2006 and for the three month and nine month periods ended September 30, 2006 and 2005, included in the Company's quarterly report on Form 10-Q for the quarter ended September 30, 2006, is incorporated by reference in its Registration Statement on Form S-4 (No. 333-137580).

Very truly yours,

PricewaterhouseCoopers LLP

EXHIBIT 15

October 31, 2006

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Commissioners:

We are aware that our report dated October 31, 2006 on our review of consolidated interim financial information of Pennsylvania Electric Company (the “Company”) as of September 30, 2006 and for the three month and nine month periods ended September 30, 2006 and 2005, included in the Company's quarterly report on Form 10-Q for the quarter ended September 30, 2006, is incorporated by reference in its Registration Statements on Form S-3 (Nos. 333-62295, 333-62295-01 and 333-62295-02).

Very truly yours,

PricewaterhouseCoopers LLP