Exhibit (15)




                                  June 5, 1996


Ohio Edison Company:

                  We are aware that Ohio  Edison  Company  has  incorporated  by
reference in this  Registration  Statement,  Ohio Edison Company's Form 10-Q for
the quarter  ended March 31, 1996 which  includes  our report  dated May 1, 1996
covering the unaudited  interim  consolidated  financial  information  contained
therein.  Pursuant to Regulation C of the Securities Act of 1933, that report is
not considered a part of this  Registration  Statement  prepared or certified by
our firm or a report  prepared  or  certified  by our firm within the meaning of
Sections 7 and 11 of said Act.

                                Very truly yours,


                               ARTHUR ANDERSEN LLP