**EXHIBIT
      15**
































August
      4,
      2006




















Securities
      and
      Exchange Commission


450
      Fifth Street, N.W.


Washington,
      D.C.
      20549





Commissioners:





We
      are aware that
      our report dated August 4, 2006 on our review of consolidated interim financial
      information of FirstEnergy Corp. (the “Company”) as of June 30, 2006 and for the
      three month and six month periods ended June 30, 2006 and 2005, included in
      the Company's quarterly report on Form 10-Q for the quarter ended June 30,
      2006,
      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. 333-56094, 333-58279,
      333-67798, 333-72766, 333-72768, 333-75985, 333-81183, 333-89356, 333-101472
      and
      333-110662).





Very
      truly
      yours,














PricewaterhouseCoopers
      LLP








**EXHIBIT
      15**






































August
      4,
      2006




















Securities
      and
      Exchange Commission


450
      Fifth Street,
      N.W.


Washington,
      D.C.
      20549





Commissioners:





We
      are aware that
      our report dated August 4, 2006 on our review of consolidated interim financial
      information of Ohio Edison Company (the “Company”) as of June 30, 2006 and for
      the three month and six month periods ended June 30, 2006 and 2005,
      included in the Company's quarterly report on Form 10-Q for the quarter ended
      June 30, 2006, is incorporated by reference in its Registration Statements
      on
      Form S-3 (No. 333-133117).





Very
      truly
      yours,














PricewaterhouseCoopers
      LLP











**EXHIBIT
      15**



































August
      4,
      2006























Securities
      and
      Exchange Commission


450
      Fifth Street,
      N.W.


Washington,
      D.C.
      20549





Commissioners:





We
      are aware that
      our report dated August 4, 2006 on our review of consolidated interim financial
      information of Pennsylvania Power Company (the “Company”) as of June 30, 2006
      and for the three month and six month periods ended June 30, 2006 and 2005,
      included in the Company's quarterly report on Form 10-Q for the quarter ended
      June 30, 2006, 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
      4,
      2006




















Securities
      and
      Exchange Commission


450
      Fifth Street,
      N.W.


Washington,
      D.C.
      20549





Commissioners:





We
      are aware that
      our report dated August 4, 2006 on our review of consolidated interim financial
      information of Pennsylvania Electric Company (the “Company”) as of June 30, 2006
      and for the three month and six month periods ended June 30, 2006 and 2005,
      included in the Company's quarterly report on Form 10-Q for the quarter ended
      June 30, 2006, 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