SEC Comment Letter for FIRSTENERGY CORP (FE) (CIK 0001031296) (FE) — Oct 15, 2012
FIRSTENERGY CORP (FE) (CIK 0001031296)
Date: Oct. 15, 2012 · CIK: 0001031296 · Accession: 0000000000-12-056776
AI Filing Summary & Sentiment
File numbers found in text: 333-21011
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October 15, 2012 Via E -mail Anthony Alexander President and Chief Executive Officer FirstEnergy Corp. 76 South Main Street Akron, Ohio 44308 Re: FirstEnergy Corp . FirstEnergy Solutions Corp. Ohio Edison Company The Cleveland Electric Illuminating Company The Toledo Edison Company Jersey Central Power & Light Company Metropolitan Edison Company Pennsylvania Electric Company Form 10-K for the F iscal Year Ended December 31, 2011 Filed February 28 , 201 2 File No s. 333-21011, 0 -53742, 1 -02578, 1 -02323, 1 -03583, 1-03141, 1 -00446, and 1 -03522 Dear Mr. Alexander : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Andrew D. Mew Andrew D. Mew Accounting Branch Chief