EXHIBIT 15








May 14, 1999









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. 333-40065, No. 333-48587, No. 
333-48651, No. 333-58279, No. 333-65409 and No. 333-75985 its 
Form 10-Q for the quarter ended March 31, 1999, which includes 
our report dated May 14, 1999 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