EXHIBIT 15








November 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 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