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EXHIBIT 15
October 13, 2000
FirstEnergy Corp.
76 South Main Street
Akron, Ohio 44308
Gentlemen:
We are aware that FirstEnergy Corp. has incorporated by reference in this
registration statement its Form 10-Qs for the quarters ended June 30, 2000 and
March 31, 2000, which include our reports dated August 11, 2000 and May 12,
2000, respectively, covering the unaudited interim financial information
contained therein. Pursuant to Regulation C of the Securities Act of 1933, these
reports are not considered parts of the registration statement prepared or
certified by our Firm or reports prepared or certified by our Firm within the
meaning of Sections 7 and 11 of that Act.
Very truly yours,
Arthur Andersen LLP
