SEC Comment Letter for FIRSTENERGY CORP (FE) (CIK 0001031296) (FE) — Jul 19, 2007
FIRSTENERGY CORP (FE) (CIK 0001031296)
Date: July 19, 2007 · CIK: 0001031296 · Accession: 0000000000-07-035074
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-21011
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-3561 DIVISION OF CORPORATION FINANCE VIA FACSIMILE AND U.S. MAIL July 19, 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 completed our review of your Fo rm 10-K and related filings and have no further comments at this time.
S i n c e r e l y ,
William Thompson B r a n c h C h i e f
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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
July 19, 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 completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
S i n c e r e l y ,
William Thompson
B r a n c h C h i e f