EXHIBIT 15








May 14, 2001










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, 2001, which includes our report dated May 14, 2001 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