EXHIBIT 15








May 14, 1999









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, No. 333-47651 and No. 333-72891 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