EXHIBIT 15


May 7, 2004


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

Commissioners:

We are aware  that our report  dated May 7, 2004 on our  review of  consolidated
interim  financial  information of FirstEnergy Corp. (the "Company") as of March
31, 2004 and for the three months ended March 31, 2004 and 2003, included in the
Company's quarterly report on Form 10-Q for the quarter ended March 31, 2004, 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. 333-48651,  333-56094,
333-58279,  333-67798,  333-72764,  333-72766,  333-72768, 333-75985, 333-81183,
333-89356, 333-101472 and 333-110662).

Very truly yours,


PricewaterhouseCoopers LLP





                                                                      EXHIBIT 15


May 7, 2004


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

Commissioners:

We are aware  that our report  dated May 7, 2004 on our  review of  consolidated
interim financial information of Ohio Edison Company (the "Company") as of March
31, 2004 and for the three months ended March 31, 2004 and 2003, included in the
Company's quarterly report on Form 10-Q for the quarter ended March 31, 2004, is
incorporated  by  reference  in its  Registration  Statements  on Form S-3 (Nos.
33-49413, 33-51139, 333-01489 and 333-05277).

Very truly yours,


PricewaterhouseCoopers LLP





                                                                      EXHIBIT 15


May 7, 2004


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

Commissioners:

We are aware that our report dated May 7, 2004 on our review of consolidated
interim financial information of Pennsylvania Power Company (the "Company") as
of March 31, 2004 and for the three months ended March 31, 2004 and 2003,
included in the Company's quarterly report on Form 10-Q for the quarter ended
March 31, 2004, 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


May 7, 2004


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

Commissioners:

We are aware that our report dated May 7, 2004 on our review of consolidated
interim financial information of Pennsylvania Electric Company (the "Company")
as of March 31, 2004 and for the three months ended March 31, 2004 and 2003,
included in the Company's quarterly report on Form 10-Q for the quarter ended
March 31, 2004, 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