EXHIBIT 15





FirstEnergy Corp.
76 South Main Street
Akron, OH  44308

Gentlemen:

We are aware that FirstEnergy Corp. has incorporated by 
reference in its Registration Statements No. 333-48587 and 
No. 333-48651 its Form 10-Q for the quarter ended March 31, 
1998, which includes our report dated May 13, 1998 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



Cleveland, Ohio
May 13, 1998
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