EXHIBIT 15




May 12, 2000




Pennsylvania Power Company
1 E. Washington Street
P. O. Box 891
New Castle, PA  16103

Gentlemen:

We are aware that Pennsylvania Power Company has incorporated by reference
in its Registration Statements No. 33-62450 and No. 33-65156 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