EXHIBIT 15








May 14, 1999









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 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