SEC Comment Letter for FIRSTENERGY CORP (FE) (CIK 0001031296) (FE) — Jun 28, 2017
FIRSTENERGY CORP (FE) (CIK 0001031296)
Date: June 28, 2017 · CIK: 0001031296 · Accession: 0000000000-17-022711
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Mail Stop 3561 June 28, 2017 K. Jon Taylor Vice President, Controller and Chief Accounting Officer FirstEnergy Corp. FirstEnergy Solutions Corp. 76 South Main Street Akron, OH 44308 Re: FirstEnergy Corp. FirstEnergy Solutions Corp. Form 10-K for the Fiscal Year Ended December 31, 2016 Filed February 21, 2017 File Numbers 333 -21011 and 0 -53742 Dear Mr. Taylor : We have completed our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ William H. Thompson William H. Thompson Accounting Branch Chief Office of Consumer Products