EX-15 2 ex_15.htm EXHIBIT 15 - LETTER FROM INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM ex_15.htm

EXHIBIT 15










November 24, 2008


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

Commissioners:

We are aware that our report dated November 6, 2008, except as to the error correction described in Note 1 which is as of November 24, 2008, on our review of interim financial information of Ohio Edison Company (the "Company") for the three and nine month periods ended September 30, 2008 and 2007 and included in the Company's quarterly report on Amendment No.1 to Form 10-Q/A for the quarter ended September 30, 2008, is incorporated by reference in its Registration Statement on Form S-3 (No. 333-153608-06).

Very truly yours,
 
PricewaterhouseCoopers LLP




























 
 

 



EXHIBIT 15










November 24, 2008


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

Commissioners:

We are aware that our report dated November 6, 2008, except as to the error correction described in Note 1 which is as of November 24, 2008, on our review of interim financial information of The Cleveland Electric Illuminating Company (the "Company") for the three and nine month periods ended September 30, 2008 and 2007 and included in the Company's quarterly report on Amendment No.1 to Form 10-Q/A for the quarter ended September 30, 2008, is incorporated by reference in their Registration Statement on Form S-3 (333-153608-05).

Very truly yours,
 
PricewaterhouseCoopers LLP




























 
 

 



EXHIBIT 15










November 24, 2008


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

Commissioners:

We are aware that our report dated November 6, 2008, except as to the error correction described in Note 1 which is as of November 24, 2008, on our review of interim financial information of The Toledo Edison Company (the "Company") for the three and nine month periods ended September 30, 2008 and 2007 and included in the Company's quarterly report on Amendment No.1 to Form 10-Q/A for the quarter ended September 30, 2008, is incorporated by reference in their Registration Statement on Form S-3 (333-153608-04).

Very truly yours,
 
PricewaterhouseCoopers LLP




























 
 

 



EXHIBIT 15










November 24, 2008


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

Commissioners:

We are aware that our report dated November 6, 2008, except as to the error correction described in Note 1 which is as of November 24, 2008, on our review of interim financial information of Pennsylvania Electric Company (the "Company") for the three and nine month periods ended September 30, 2008 and 2007 and included in the Company's quarterly report on Amendment No.1 to Form 10-Q/A for the quarter ended September 30, 2008, is incorporated by reference in their Registration Statements on Form S-3 (Nos. 333-62295, 333-62295-01, 333-62295-02, and 333-153608-01).

Very truly yours,
 
PricewaterhouseCoopers LLP