**EXHIBIT
        15**
 
 
 
 
 
 
 May
        8, 2006
 
 
 
 
 
 
 Securities
        and
        Exchange Commission
 450
        Fifth Street, N.W.
 Washington,
        D.C.
        20549
 
 Commissioners:
 
 We
        are aware that
        our report dated May 8 2006 on our review of consolidated interim financial
        information of FirstEnergy Corp. (the “Company”) as of March 31, 2006 and for
        the three months ended March 31, 2006 and 2005, included in the Company's
        quarterly report on Form 10-Q for the quarter ended March 31, 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, 333-72764, 333-72766, 333-72768, 333-75985, 333-81183, 333-89356,
        333-101472 and 333-110662).
 
 Very
        truly
        yours,
 
 
 
 
 PricewaterhouseCoopers
        LLP
 
  167
  **EXHIBIT
        15**
  
 
 
 
 
 
 
 
 
 May
        8,
        2006
 
 
 
 
 
 
 Securities
        and
        Exchange Commission
 450
        Fifth Street,
        N.W.
 Washington,
        D.C.
        20549
 
 Commissioners:
 
 We
        are aware that
        our report dated May 8, 2006 on our review of consolidated interim
        financial information of Ohio Edison Company (the “Company”) as of March 31,
        2006 and for the three months ended March 31, 2006 and 2005, included in
        the
        Company's quarterly report on Form 10-Q for the quarter ended March 31, 2006,
        is
        incorporated by reference in its Registration Statements on Form S-3 (Nos.
        33-49413, 33-51139, 333-01489, 333-05277 and 333-133117).
 
 Very
        truly
        yours,
 
 
 
 
 PricewaterhouseCoopers
        LLP
 
 
  168
  **EXHIBIT
        15**
 
 
 
 
 
 
 
 
 
 
 
 May
        8,
        2006
 
 
 
 
 
 
 
 Securities
        and
        Exchange Commission
 450
        Fifth Street,
        N.W.
 Washington,
        D.C.
        20549
 
 Commissioners:
 
 We
        are aware that
        our report dated May 8, 2006 on our review of consolidated interim
        financial information of Pennsylvania Power Company (the “Company”) as of March
        31, 2006 and for the three months ended March 31, 2006 and 2005, included
        in the Company's quarterly report on Form 10-Q for the quarter ended
        March 31, 2006, is incorporated by reference in its Registration Statements
        on Form S-3 (Nos. 33-62450 and 33-65156).
 
 Very
        truly
        yours,
 
 
 
 
 PricewaterhouseCoopers
        LLP
 
 
  169
  **EXHIBIT
        15**
 
 
 
 
 
 
 
 
 May
        8,
        2006
 
 
 
 
 
 
 Securities
        and
        Exchange Commission
 450
        Fifth Street,
        N.W.
 Washington,
        D.C.
        20549
 
 Commissioners:
 
 We
        are aware that
        our report dated May 8, 2006 on our review of consolidated interim
        financial information of Pennsylvania Electric Company (the “Company”) as of
        March 31, 2006 and for the three months ended March 31, 2006 and 2005,
        included in the Company's quarterly report on Form 10-Q for the quarter ended
        March 31, 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
 
 
 170