Exhibit 15



November 26, 2002

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Commissioners:

We are aware that our reports dated May 15, 2002, August 8, 2002 and November
13, 2002 on our review of interim financial information of FirstEnergy Corp.
(the "Company") as of and for the periods ended March 31, 2002, June 30, 2002
and September 30, 2002, respectively, and included in the Company's quarterly
reports on Form 10-Q for the quarters then ended are incorporated by reference
in its Registration Statement dated November 26, 2002.

Very truly yours,

/s/ PricewaterhouseCoopers LLP
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PricewaterhouseCoopers LLP