EXHIBIT 15








November 13, 1998









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, No. 333-48651, No. 
333-58279 and No. 333-65409 its Form 10-Q for the quarter ended 
September 30, 1998, which includes our report dated November 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