EXHIBIT 15



September 11, 2003






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

Commissioners:

We are aware that our report dated May 9, 2003, except as to Note 1, which is as
of August 18, 2003, on our review of consolidated interim financial information
of FirstEnergy Corp. (the "Company") as of and for the three months ended March
31, 2003 and included in the Company's quarterly report on Form 10-Q/A for the
quarter then ended is incorporated by reference in its Registration Statements
on Form S-3 (Nos. 333-48587, 333-102074 and 333-103865) and Form S-8 (Nos.
333-48651, 333-56094, 333-58279, 333-67798, 333-72764, 333-72766, 333-72768,
333-75985, 333-81183, 333-89356 and 333-101472).

Very truly yours,



PricewaterhouseCoopers LLP




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