EXHIBIT 15








August 8, 2001










Ohio Edison Company
76 South Main Street
Akron, OH  44308

Gentlemen:

We are aware that Ohio Edison Company has incorporated by
reference in its Registration Statements No. 33-49135,
No. 33-49259, No. 33-49413, No. 33-51139, No. 333-01489 and
No. 333-05277 its Form 10-Q for the quarter ended June 30, 2001,
which includes our report dated August 8, 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