EXHIBIT 15








November 9, 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 September 30, 1999, which includes our report dated
November 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