EX-15 42 ex_15.htm EXHIBIT 15 - LETTER FROM INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Unassociated Document


 
 EXHIBIT 15










October 31, 2007






Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Commissioners:

We are aware that our report dated October 31, 2007 on our review of interim financial information of FirstEnergy Corp. (the "Company") for the three and nine month periods ended September 30, 2007 and 2006 and included in the Company's quarterly report on Form 10-Q for the quarter ended September 30, 2007, is incorporated by reference in their Registration Statements on Form S-3 (Nos. 333-48587, 333-102074 and 333-103865) and S-8 (Nos. 333-56094, 333-58279, 333-67798, 333-72766, 333-72768, 333-81183, 333-89356, 333-101472, 333-110662, and 333-146170).

Very truly yours,




PricewaterhouseCoopers LLP




EXHIBIT 15










October 31, 2007






Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Commissioners:

We are aware that our report dated October 31, 2007 on our review of interim financial information of Ohio Edison Company (the "Company") for the three and nine month periods ended September 30, 2007 and 2006 and included in the Company's quarterly report on Form 10-Q for the quarter ended September 30, 2007, is incorporated by reference in its Registration Statement on Form S-3 (No. 333-133117).

Very truly yours,




PricewaterhouseCoopers LLP




EXHIBIT 15










October 31, 2007






Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Commissioners:

We are aware that our report dated October 31, 2007 on our review of interim financial information of Pennsylvania Electric Company (the "Company") for the three and nine month periods ended September 30, 2007 and 2006 and included in the Company's quarterly report on Form 10-Q for the quarter ended September 30, 2007 is incorporated by reference in their Registration Statements on Form S-3 (Nos. 333-62295, 333-62295-01, and 333-62295-02).

Very truly yours,




PricewaterhouseCoopers LLP