EXHIBIT 15





August 12, 1998




The Cleveland Electric 
Illuminating Company
76 South Main Street
Akron, OH  44308

Gentlemen:

We are aware that The Cleveland Electric Illuminating Company has 
incorporated by reference in its Registration Statements No. 33-
55513 and No. 333-47651 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