Exhibit 16



   April 18, 2002




   Office of the Chief Accountant
   Securities and Exchange Commission
   450 Fifth Street, N.W.
   Washington, D.C. 20549

   Dear Sir/Madam:

   We have read the statements  made in paragraphs 4a (ii), 4a (iii) and 4a (iv)
   of Item 4, to be  included in the Form 8-K  jointly  filed by Jersey  Central
   Power & Light Company,  Metropolitan Edison Company and Pennsylvania Electric
   Company,  dated April 11, 2002, to be filed with the  Securities and Exchange
   Commission and are in agreement with the statements contained therein.

   Very truly yours,




   Arthur Andersen LLP






   cc: Mr. Richard H. Marsh, Senior Vice President and Chief Financial
       Officer, FirstEnergy Corp.