Exhibit 15


November 21, 2003

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

Commissioners:

We are aware that our reports dated May 9, 2003, except as to Note 1, which is
as of August 18, 2003, August 18, 2003 and November 13, 2003 on our reviews of
consolidated interim financial information of FirstEnergy Corp. for the
three-month periods ended March 31, 2003 and 2002, for the three-month and
six-month periods ended June 30, 2003 and 2002 and for the three-month and
nine-month periods ended September 30, 2003 and 2002, respectively, and included
in the Company's quarterly report on Form 10-Q/A, Amendment No. 2, for the
quarter ended March 31, 2003, the Company's quarterly report on Form 10-Q/A,
Amendment No. 1, for the quarter ended June 30, 2003 and the Company's quarterly
report on Form 10-Q for the quarter ended September 30, 2003, respectively, are
incorporated by reference in its Registration Statement on Form S-8 dated
November 21, 2003.

Very truly yours,




PricewaterhouseCoopers LLP