**EXHIBIT
      15**
































October
      31,
      2006




















Securities
      and
      Exchange Commission


450
      Fifth Street, N.W.


Washington,
      D.C.
      20549





Commissioners:





We
      are aware that
      our report dated October 31, 2006 on our review of consolidated interim
      financial information of FirstEnergy Corp. (the “Company”) as of September 30,
      2006 and for the three month and nine month periods ended September 30,
      2006 and 2005, included in the Company's quarterly report on Form 10-Q for
      the
      quarter ended September 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,
      333-81183, 333-89356, 333-101472 and 333-110662).





Very
      truly
      yours,














PricewaterhouseCoopers
      LLP














**EXHIBIT
      15**
































October
      31,
      2006




















Securities
      and
      Exchange Commission


450
      Fifth Street,
      N.W.


Washington,
      D.C.
      20549





Commissioners:





We
      are aware that
      our report dated October 31, 2006 on our review of consolidated interim
      financial information of Ohio Edison Company (the “Company”) as of
      September 30, 2006 and for the three month and nine month periods ended
      September 30, 2006 and 2005, included in the Company's quarterly report on
      Form 10-Q for the quarter ended September 30, 2006, is incorporated by
      reference in its Registration Statement on Form S-3 (No.
      333-133117).





Very
      truly
      yours,














PricewaterhouseCoopers
      LLP















**EXHIBIT
      15**
































October
      31,
      2006




















Securities
      and
      Exchange Commission


450
      Fifth Street,
      N.W.


Washington,
      D.C.
      20549





Commissioners:





We
      are aware that
      our report dated October 31, 2006 on our review of consolidated interim
      financial information of Pennsylvania Power Company (the “Company”) as of
      September 30, 2006 and for the three month and nine month periods ended
      September 30, 2006 and 2005, included in the Company's quarterly report on
      Form 10-Q for the quarter ended September 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**



























October
      31,
      2006




















Securities
      and
      Exchange Commission


450
      Fifth Street,
      N.W.


Washington,
      D.C.
      20549





Commissioners:





We
      are aware that
      our report dated October 31, 2006 on our review of consolidated interim
      financial information of The Cleveland Electric Illuminating Company (the
“Company”) as of September 30, 2006 and for the three month and nine month
      periods ended September 30, 2006 and 2005, included in the Company's quarterly
      report on Form 10-Q for the quarter ended September 30, 2006, is incorporated
      by
      reference in its Registration Statement on Form S-3 (No.
      333-138101).





Very
      truly
      yours,














PricewaterhouseCoopers
      LLP





**EXHIBIT
        15**
 
 
 
 
 
 
 
    October
        31,
        2006
 
 
 
  
  Securities
        and
        Exchange Commission
 450
        Fifth Street,
        N.W.
 Washington,
        D.C.
        20549
 
 Commissioners:
 
 We
        are aware that
        our report dated October 31, 2006 on our review of consolidated interim
        financial information of The Toledo Edison Company (the “Company”) as of
        September 30, 2006 and for the three month and nine month periods ended
        September 30, 2006 and 2005, included in the Company's quarterly report on
        Form 10-Q for the quarter ended September 30, 2006, is incorporated by
        reference in its Registration Statement on Form S-3 (No.
        333-138065).
 
 Very
        truly
        yours,
 
 
 
 
 PricewaterhouseCoopers
        LLP




**EXHIBIT
      15**



























October
      31,
      2006



















Securities
      and
      Exchange Commission


450
      Fifth Street,
      N.W.


Washington,
      D.C.
      20549





Commissioners:





We
      are aware that
      our report dated October 31, 2006 on our review of consolidated interim
      financial information of Jersey Central Power & Light Company (the
“Company”) as of September 30, 2006 and for the three month and nine month
      periods ended September 30, 2006 and 2005, included in the Company's
      quarterly report on Form 10-Q for the quarter ended September 30, 2006, is
      incorporated by reference in its Registration Statement on Form S-4 (No.
      333-137580).





Very
      truly
      yours,














PricewaterhouseCoopers
      LLP








**EXHIBIT
      15**




























October
      31,
      2006




















Securities
      and
      Exchange Commission


450
      Fifth Street,
      N.W.


Washington,
      D.C.
      20549





Commissioners:





We
      are aware that
      our report dated October 31, 2006 on our review of consolidated interim
      financial information of Pennsylvania Electric Company (the “Company”) as of
      September 30, 2006 and for the three month and nine month periods ended
      September 30, 2006 and 2005, included in the Company's quarterly report on
      Form 10-Q for the quarter ended September 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