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 May 7, 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 month periods
ended March 31, 2008 and 2007 and included in the Company's quarterly report on
Amendment No.1 to Form 10-Q/A for the quarter ended March 31, 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 May 7, 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 month periods ended March 31, 2008 and 2007 and included in the
Company's quarterly report on Amendment No.1 to Form 10-Q/A for the quarter
ended March 31, 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 May 7, 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 month
periods ended March 31, 2008 and 2007 and included in the Company's quarterly
report on Amendment No.1 to Form 10-Q/A for the quarter ended March 31, 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 May 7, 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 month
periods ended March 31, 2008 and 2007 and included in the Company's quarterly
report on Amendment No.1 to Form 10-Q/A for the quarter ended March 31, 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