EXHIBIT 15



August 6, 2004



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

Commissioners:

We are aware that our report dated August 6, 2004 on our review of  consolidated
interim  financial  information of FirstEnergy  Corp. (the "Company") as of June
30, 2004 and for the three and six months ended June 30, 2004 and 2003, included
in the  Company's  quarterly  report on Form 10-Q for the quarter ended June 30,
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



August 6, 2004



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

Commissioners:

We are aware that our report dated August 6, 2004 on our review of  consolidated
interim financial  information of Ohio Edison Company (the "Company") as of June
30, 2004 and for the three and six months ended June 30, 2004 and 2003, included
in the  Company's  quarterly  report on Form 10-Q for the quarter ended June 30,
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



August 6, 2004



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

Commissioners:

We are aware that our report dated August 6, 2004 on our review of  consolidated
interim financial  information of Pennsylvania  Power Company (the "Company") as
of June 30, 2004 and for the three and six months  ended June 30, 2004 and 2003,
included in the  Company's  quarterly  report on Form 10-Q for the quarter ended
June 30, 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



August 6, 2004



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

Commissioners:

We are aware that our report dated August 6, 2004 on our review of  consolidated
interim financial  information of Pennsylvania  Electric Company (the "Company")
as of June 30,  2004 and for the three and six months  ended  June 30,  2004 and
2003,  included in the Company's  quarterly  report on Form 10-Q for the quarter
ended June 30, 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