**EXHIBIT
        15**
 
 
 
 
 
 
 
 
 
 
 July
        29,
        2005
 
 
 
 
 
 
 Securities
        and
        Exchange Commission
 450
        Fifth Street,
        N.W.
 Washington,
        D.C.
        20549
 
 Commissioners:
 
 We
        are aware that
        our report dated July 29, 2005 on our review of consolidated interim
        financial information of FirstEnergy Corp. (the "Company") as of June 30,
        2005 and for the three-month and six-month periods ended June 30,
        2005 and
        2004, included in the Company's quarterly report on Form 10-Q for the quarter
        ended June 30, 2005, 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
 
  160
  **EXHIBIT
        15**
 
 
 
 
 
 
 
 
 
 
 
 
 July
        29,
        2005
 
 
 
 
 
 
 Securities
        and
        Exchange Commission
 450
        Fifth Street,
        N.W.
 Washington,
        D.C.
        20549
 
 Commissioners:
 
 We
        are aware that
        our report dated July 29, 2005 on our review of consolidated interim financial
        information of Ohio Edison Company (the "Company") as of June 30,
        2005 and
        for the three-month and six-month periods ended June 30, 2005 and
        2004,
        included in the Company's quarterly report on Form 10-Q for the quarter ended
        June 30, 2005, 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
 
 
  161
  **EXHIBIT
        15**
 
 
 
 
 
 
 
 
 
 
 
 July
        29,
        2005
 
 
 
 
 
 
 
 Securities
        and
        Exchange Commission
 450
        Fifth Street,
        N.W.
 Washington,
        D.C.
        20549
 
 Commissioners:
 
 We
        are aware that
        our report dated July 29, 2005 on our review of consolidated interim financial
        information of Pennsylvania Power Company (the "Company") as of June 30,
        2005 and for the three-month and six-month periods ended June 30,
        2005 and
        2004, included in the Company's quarterly report on Form 10-Q for the quarter
        ended June 30, 2005, is incorporated by reference in its Registration
        Statements on Form S-3 (Nos. 33-62450 and 33-65156).
 
 Very
        truly
        yours,
 
 
 
 
 PricewaterhouseCoopers
        LLP
 
 
  162
  **EXHIBIT
        15**
 
 
 
 
 
 
 
 
 July
        29,
        2005
 
 
 
 
 
 
 Securities
        and
        Exchange Commission
 450
        Fifth Street,
        N.W.
 Washington,
        D.C.
        20549
 
 Commissioners:
 
 We
        are aware that
        our report dated July 29, 2005 on our review of consolidated interim financial
        information of Pennsylvania Electric Company (the "Company") as of June 30,
        2005 and for the three-month and six-month periods ended June 30,
        2005 and
        2004, included in the Company's quarterly report on Form 10-Q for the quarter
        ended June 30, 2005, 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
 
    
 163