EXHIBIT 15



November 26, 2002



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Commissioners:

We are aware that our report dated May 15,  2002,  except as to Note 4, which is
as of  November  26,  2002,  on our  review of  consolidated  interim  financial
information of Pennsylvania  Electric  Company (the "Company") as of and for the
three months ended March 31, 2002 and included in the Company's quarterly report
on Amended Form 10-Q/A for the quarter then ended is  incorporated  by reference
in  its  Registration   Statements  (File  Nos.   333-62295,   333-62295-01  and
333-62295-02).

Very truly yours,



PricewaterhouseCoopers LLP


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