EXHIBIT 15












Ohio Edison Company
76 South Main Street
Akron, Ohio  44308

Gentlemen:

We are aware that Ohio Edison Company has incorporated by reference
in previously filed Registration Statements No. 33-49135, No. 33-
49259, No. 33-49413 and No. 33-51139, the Company's Quarterly
Report on Form 10-Q for the quarter ended September 30, 1994, which
includes our report dated November 4, 1994, covering the unaudited
interim consolidated financial statements contained therein.
Pursuant to Rule 436(c) of Regulation C of the Securities Act of
1933, such report is not considered a part of the Registration
Statements prepared or certified by our firm or a report prepared
or certified by our firm within the meaning of Sections 7 and 11 of
the Act.

                                Very truly yours,




                                ARTHUR ANDERSEN LLP



Cleveland, Ohio,
November 4, 1994