EXHIBIT 15








August 9, 1999








Pennsylvania Power Company
1 E. Washington Street
P. O. Box 891
New Castle, PA  16103

Gentlemen:

We are aware that Pennsylvania Power Company has incorporated by
reference in its Registration Statements No. 33-62450 and No. 33-
65156 its Form 10-Q for the quarter ended June 30, 1999, which
includes our report dated August 9, 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