Exhibit 99



                                      March 29, 2002


Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C.  20549

                  Re:  Temporary Note 3T to Article 3 of Regulation S-X

Ladies and Gentlemen:

          In connection with the audit of the consolidated financial
statements of FirstEnergy Corp. and subsidiaries as of December 31, 2001 and for
the year then ended, Arthur Andersen LLP (Andersen) has issued its report dated
March 18, 2002. Andersen's report is included in FirstEnergy's Annual Report on
Form 10-K for the year ended December 31, 2001.

          FirstEnergy has received the following representations from
Andersen with respect to their audit:

       o  The FirstEnergy audit was subject to Andersen's quality control
          system for their U.S. accounting and auditing practice to provide
          reasonable assurance that the engagement was conducted in
          compliance with professional standards.

       o  There was appropriate continuity of Andersen personnel working on the
          FirstEnergy audit.

       o  There was appropriate availability of national office consultation for
          the FirstEnergy audit.

       o  There was appropriate availability of personnel at foreign
          affiliates of Andersen to conduct the relevant portions of the
          FirstEnergy audit.

                                              Sincerely,


                                           /s/Harvey L. Wagner
                                    ----------------------------------
                                             Harvey L. Wagner
                                       Vice President and Controller