**EXHIBIT
        15**
 
 
 
 
 
 
 
 
 
 
 November
        1,
        2005
 
 
 
 
 
 
 Securities
        and
        Exchange Commission
 450
        Fifth Street,
        N.W.
 Washington,
        D.C.
        20549
 
 Commissioners:
 
 We
        are aware that
        our report dated November 1, 2005 on our review of consolidated interim
        financial information of FirstEnergy Corp. (the “Company”) as of September 30,
        2005 and for the three-month and nine-month periods ended September 30, 2005
        and
        2004, included in the Company's quarterly report on Form 10-Q for the quarter
        ended September 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
 
  175
  **EXHIBIT
        15**
 
 
 
 
 
 
 
 
 
 
 November
        1,
        2005
 
 
 
 
 
 Securities
        and
        Exchange Commission
 450
        Fifth Street,
        N.W.
 Washington,
        D.C.
        20549
 
 Commissioners:
 
 We
        are aware that
        our report dated November 1, 2005 on our review of consolidated interim
        financial information of Ohio Edison Company (the “Company”) as of September 30,
        2005 and for the three-month and nine-month periods ended September 30, 2005
        and
        2004, included in the Company's quarterly report on Form 10-Q for the quarter
        ended September 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
 
 
  176
  **EXHIBIT
        15**
 
 
 
 
 
 
 
 
 
 
 November
        1,
        2005
 
 
 
 
 
 Securities
        and
        Exchange Commission
 450
        Fifth Street,
        N.W.
 Washington,
        D.C.
        20549
 
 Commissioners:
 
 We
        are aware that
        our report dated November 1, 2005 on our review of consolidated interim
        financial information of Pennsylvania Power Company (the “Company”) as of
        September 30, 2005 and for the three-month and nine-month periods ended
        September 30, 2005 and 2004, included in the Company's quarterly report on
        Form
        10-Q for the quarter ended September 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
 
 
  177
  **EXHIBIT
        15**
 
 
 
 
 
 
 
 
 
 
 November
        1,
        2005
 
 
 
 
 
 Securities
        and
        Exchange Commission
 450
        Fifth Street,
        N.W.
 Washington,
        D.C.
        20549
 
 Commissioners:
 
 We
        are aware that
        our report dated November 1, 2005 on our review of consolidated interim
        financial information of Pennsylvania Electric Company (the “Company”) as of
        September 30, 2005 and for the three-month and nine-month periods ended
        September 30, 2005 and 2004, included in the Company's quarterly report on
        Form
        10-Q for the quarter ended September 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
  
 178