SecProbe.io

September 10, 2013

Via E -mail
Anthony J. Alexander
President and Chief Executive Officer
FirstEnergy Corp.
76 South Main Street
Akron, OH 44308

Re: FirstEnergy Corp.
 Form 10-K for the Fiscal Year Ended December 31, 2012
Filed February 25, 2013
File No. 333 -21011

Dear Mr. Alexander :

We have reviewed your filing and have the following comment .  In our comment , we
may ask you to provide us with information so we may better understand  your disclosure.

Please respond to this letter within ten business days by amending your filing, by
providing the requested information, or by advising us when you will provide the requested
response.   If you do  not believe our comment applies  to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your filing  and the information you provide in
response to this comment , we may have  additional comments .

Item 8. Financial Statements and Supplementary Data, page 117

Combined Notes to Consolidated Financial Statements, page 142

Note 11. Capitalization, page 181

Common Stock, page 181

Retained Earnings and Dividends, page 181

1. We note the articles of incorporation, indentures, regulatory limitations and various other
agreements relating to the long -term debt of certain subsidiaries contain provisions that
could restrict your subsidiaries payment of dividends.  Please tell us : (i) th e amount of
restricted net assets of consolidated subsidiaries and your equity in the undistributed
earnings of investments accounted for by the equity method as of December 31, 2012 and
how you computed the amount; (ii) your consideration of providing the  disclosures

Anthony J. Alexander
FirstEnergy Corp.
September 10, 2013
Page 2

 required by Rule 4 -08(e)(3)(i) and (ii) of Regulation S -X; and (iii) your consideration of
providing the condensed financial information prescribed by Rule 12 -04 of Regulation S -
X in accordance with Rule 5 -04 of Regulation S -X.

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 Exchange Act rules require.   Since the company and its m anagement are
in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy
and adequacy of the disclosures they have made.

 In responding to our comment , please provide  a written statement from the company
acknowl edging that:

 the company is responsible for the adequacy and accuracy of the disclosure in the filing;

 staff comments or changes to disclosure in response to staff comments do not foreclose
the Commission from taking any action with respect to 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.

You may contact Adam Phippen, Staff Accountant , at (202) 551 -3336  or Jason
Niethamer, Assistant Chief Accountant , at (202) 551 -3855  if you have questions regarding our
comment.  Please contact me at (202) 551 -3344  with any other questions.

Sincerely,

 /s/ William H. Thompson

William H. Thompson
Accounting Branch Chief

cc:  K. Jon Taylor
 Vice President, Controller and Chief Accounting Officer