SEC Comment Letter for FIRSTENERGY CORP (FE) (CIK 0001031296) (FE) — Dec 27, 2006

FIRSTENERGY CORP (FE) (CIK 0001031296)
Date: Dec. 27, 2006 · CIK: 0001031296 · Accession: 0000000000-06-063037

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File numbers found in text: 333-21011

Date

December 27, 2006

Author

Senior Assistant Chief Accountant

Form

UPLOAD

Company

FIRSTENERGY CORP (FE) (CIK 0001031296)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-3561 DIVISION OF CORPORATION FINANCE VIA FACSIMILE AND U.S. MAIL December 27, 2006 Mr. Harvey L. Wagner Vice President, Controller, and Chief Accounting Officer FirstEnergy Corporation 76 South Main Street Akron, Ohio 44308

Re: FirstEnergy Corporation Form 10-K for Fiscal Ye ar Ended December 31, 2005 Filed March 2, 2006 Forms 10-Q for Fiscal Quarters Ended March 31, 2006, J une 30, 2006 and September 30, 2006 File No. 333-21011

Dear Mr.Wagner:

We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time.

Sincerely,
J i m A l l e g r e t t o
Senior Assistant Chief Accountant

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-3561

       DIVISION OF
CORPORATION FINANCE

VIA FACSIMILE AND U.S. MAIL

      December 27, 2006

Mr. Harvey L. Wagner
Vice President, Controller, and Chief Accounting Officer
FirstEnergy Corporation
76 South Main Street
Akron, Ohio  44308

 Re: FirstEnergy Corporation
  Form 10-K for Fiscal Ye ar Ended December 31, 2005
Filed March 2, 2006
Forms 10-Q for Fiscal Quarters Ended
March 31, 2006, J une 30, 2006 and September 30, 2006
  File No. 333-21011

Dear Mr.Wagner:

We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.

Sincerely,

       J i m  A l l e g r e t t o
       Senior Assistant Chief Accountant

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