SEC Comment Letter for FIRSTENERGY CORP (FE) (CIK 0001031296) (FE) — May 7, 2014
FIRSTENERGY CORP (FE) (CIK 0001031296)
Date: May 7, 2014 · CIK: 0001031296 · Accession: 0000000000-14-023335
AI Filing Summary & Sentiment
Reasoning
Letter
May 7 , 2014 Via U.S. Mail James F. Pearson Chief Financial Officer FirstEnergy Corp. 76 South Main Akron, OH 44308
Re: FirstEnergy Corp. File No. 333 -21011 FirstEnergy Solutions Corp. File No. 0 -53742 Form 10-K for Fiscal Year Ended December 31, 2013 Filed February 27, 2014
Dear Mr. Pearson :
We have comp leted 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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May 7 , 2014 Via U.S. Mail James F. Pearson Chief Financial Officer FirstEnergy Corp. 76 South Main Akron, OH 44308 Re: FirstEnergy Corp. File No. 333 -21011 FirstEnergy Solutions Corp. File No. 0 -53742 Form 10-K for Fiscal Year Ended December 31, 2013 Filed February 27, 2014 Dear Mr. Pearson : We have comp leted 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. Thompson Accounting Branch Chief