SEC Comment Letter for FIRSTENERGY CORP (FE) (CIK 0001031296) (FE) — Sep 26, 2013
FIRSTENERGY CORP (FE) (CIK 0001031296)
Date: Sept. 26, 2013 · CIK: 0001031296 · Accession: 0000000000-13-053293
AI Filing Summary & Sentiment
Reasoning
Letter
September 26, 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 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/ William H. Thompson
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September 26, 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 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/ William H. Thompson William H. Th ompson Accounting Branch Chief cc: K. Jon Taylor Vice President, Controller and Chief Accounting Officer