SEC Comment Letter for FIRSTENERGY CORP (FE) (CIK 0001031296) (FE) — Oct 18, 2011
FIRSTENERGY CORP (FE) (CIK 0001031296)
Date: Oct. 18, 2011 · CIK: 0001031296 · Accession: 0000000000-11-060988
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-21011
Letter
October 18, 2011 Via E-mail Anthony J. Alexander Chief Executive Officer FirstEnergy Corp. 76 South Main Street Akron, OH 44308 Re: FirstEnergy Corp. Form 10-K for Fiscal Year Ended December 31, 2010 Filed February 16, 2011 Form 10-Q for Fiscal Quarter Ended June 30, 2011 Filed August 2, 2011 Definitive Proxy Statement on Schedule 14A Filed April 1, 2011 File No. 333-21011
Dear Mr. Alexander:
We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Jim Allegretto
Jim Allegretto Senior Assistant Chief Accountant
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October 18, 2011 Via E-mail Anthony J. Alexander Chief Executive Officer FirstEnergy Corp. 76 South Main Street Akron, OH 44308 Re: FirstEnergy Corp. Form 10-K for Fiscal Year Ended December 31, 2010 Filed February 16, 2011 Form 10-Q for Fiscal Quarter Ended June 30, 2011 Filed August 2, 2011 Definitive Proxy Statement on Schedule 14A Filed April 1, 2011 File No. 333-21011 Dear Mr. Alexander: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Jim Allegretto Jim Allegretto Senior Assistant Chief Accountant