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, No. 33-51139, No. 333-01489, No. 333-05277 and
No. 333-21011, the Company's Quarterly Report on Form 10-Q for the
quarter ended March 31, 1997, which includes our report dated
May 12, 1997, 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
May 12, 1997