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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

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 333-21011

Date
October 15, 2012
Author
/s/ Andrew D. Mew
Form
UPLOAD
Company
FIRSTENERGY CORP (FE) (CIK 0001031296)

Letter

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

Show Raw Text
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