EXHIBIT 15








May 14, 2001









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, 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