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 November 6, 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 and
nine month periods ended September 30, 2008 and 2007 and included in the
Company's quarterly report on Amendment No.1 to Form 10-Q/A for the quarter
ended September 30, 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 November 6, 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 and nine month periods ended September 30, 2008 and
2007 and included in the Company's quarterly report on Amendment No.1 to Form
10-Q/A for the quarter ended September 30, 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 November 6, 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
and nine month periods ended September 30, 2008 and 2007 and included in the
Company's quarterly report on Amendment No.1 to Form 10-Q/A for the quarter
ended September 30, 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 November 6, 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 and nine month periods ended September 30, 2008 and 2007 and included in
the Company's quarterly report on Amendment No.1 to Form 10-Q/A for the quarter
ended September 30, 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