SecProbe.io

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

       DIVISION OF
CORPORATION FINANCE

VIA FACSIMILE AND U.S. MAIL

      June 11, 2007

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

 Re: FirstEnergy Corporation, File No. 333-21011
  Ohio Edison Company, File No. 1-2578
  The Cleveland Electric Illumi nating Company, File No. 1-2323
  The Toledo Edison Company, File No. 1-3583
  Metropolitan Edison Company, File No. 1-446
  Form 10-K for Fiscal Ye ar Ended December 31, 2006
Filed February 28, 2007
Form 10-Q for Fiscal Quar ter Ended March 31, 2007

Dear Mr.Wagner:

We have reviewed your response dated May 17, 2007 to our comment letter dated
May 3, 2007 and have the following additional comments.  Please provide a written
response to our comments.  Please be as deta iled as necessary in your explanation.  In
some of our comments, we may ask you to provi de us with information so that we may
better understand your disclosure.  After review ing this information, we may or may not
raise additional comments.

Form 10-K for Fiscal Year Ended December 31, 2006

Consolidated Statements of Cash Flows, page 58

1. We reviewed your response to comment two in our letter dated May 3, 2007.  If the line item “cash investments and restricted funds” does in fact include the return on your investments in secured l ease obligations rather than the return of
your investments, please explain to us w hy classification within cash flows from
investing activities is ap propriate.  Refer to the gu idance in paragraph 22.b of
SFAS 95.  Furthermore, reference is made to the proceeds from the sale of investments disclosed in the table at the end of Note 5( B) on page 75.  It is still
unclear to us how the proceeds are classified  in the statement.  Please advise.  In

Mr. Harvey L. Wagner
June 11, 2007
Page 2 of 3
addition, based on the change in the cost  basis of the investments disclosed on
page 75 and the amounts of sales proceeds for the years presented, it appears you
also purchased debt and equity securities.  Please tell  us how you classified the
purchases for each of the years presented in  the statement.  Finally, if these items
are netted, please explain to us your  basis for such presentation.

(F) Property, Plant and Equipment, page 62

2. We reviewed your response to comment five in our letter dated May 3, 2007.  Since the regulatory process allows for more  certainty in the recovery of regulated
in service property, plant and equipment,  we believe that such assets are
qualitatively different from unregulated  property, plant and equipment and that
separate disclosure of regulated versus  unregulated balanc es provides useful
information to the reader.  As such, pl ease provide the requested disclosure in
future filings or explain in further detail  why such disclosure is not necessary.

Exhibits 31.1 – 31.2

3. Please be advised that the certifications requi red by Rule 13a-14(a) or Rule 15d-
14(a) must include language exactly as se t forth in Item 601(b)(31) of Regulation
S-K.  Accordingly, in future filings, please add the parenthetical  language that has
been deleted from paragraph 4(d) or 4(c) , as applicable, of your certifications.
The revisions should also be included in filings on Form 10-Q.

Form 10-Q for Fiscal Quarter Ended March 31, 2007

Note 5. Asset Retirement Obligations, page 3

4. We note you developed your asset retirement obligation base d on site specific
studies performed by an independent engine er.  In this regard, please name and
file the written consent of the indepe ndent engineer to whom you refer.
Alternatively, please remove the reference to the engineer.  If you do not believe a consent is required, please explain in detail.  Refer to Section 436(b) of
Regulation C, Section 7(a) of the Secu rities Act of 1933 and Item 601(b)(23) of
Regulation S-K.

*    *    *    *

As appropriate, please respond to these co mments within 10 business days or tell
us when you will provide us with a response.  Please furnish a letter that keys your
responses to our comments and provides any requested supplemental information.
Detailed response letters greatly facilitate our review.  Please submit your response letter on EDGAR.  Please understand that we may have additional comments after reviewing
your responses to our comments.

Mr. Harvey L. Wagner
June 11, 2007
Page 3 of 3
You may contact Staff Accountant Sarah Goldberg at (202) 551-3340 if you have
questions regarding comments on the financial statements and related matters.  Please
contact me at (202) 551-3344 with any other questions.

        S i n c e r e l y ,

        William Thompson
        B r a n c h  C h i e f