EXHIBIT 15









August 12, 1998







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, 1998, which includes 
our report dated August 12, 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