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                                                                      Exhibit 15

                        [Arthur Andersen LLP Letterhead]


February 23, 1999


To The Cleveland Electric Illuminating Company:

We are aware that The Cleveland Electric Illuminating Company has incorporated
by reference in its Registration Statement on Form S-4 to register $125 million
principal amount of First Mortgage Bonds, 6.86% Series A due 2008, its Form
10-Qs for the quarters ended March 31, 1998, June 30, 1998 and September 30,
1998, which include our reports dated May 13, 1998, August 12, 1998 and
November 13, 1998, respectively, covering the unaudited interim financial
information contained therein. Pursuant to Regulation C of the Securities Act
of 1933, those reports are not considered a part of the registration statement
prepared or certified by our firm or reports prepared or certified by our firm
within the meaning of Sections 7 and 11 of the Act.

Very truly yours,

ARTHUR ANDERSEN LLP