EXHIBIT 15




August 11, 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 June 30, 2000, which
includes our report dated August 11, 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