EXHIBIT 15



May 12, 2000



The Cleveland Electric
Illuminating Company
76 South Main Street
Akron, OH  44308

Gentlemen:

We are aware that The Cleveland Electric Illuminating Company has
incorporated by reference in its Registration Statements No. 33-55513,
No. 333-47651 and No. 333-72891 its Form 10-Q for the quarter ended March
31, 2000, which includes our report dated May 12, 2000 covering the
unaudited interim financial information contained therein. Pursuant to
Regulation C of the Securities Act of 1933, that 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