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SEC Company Response from FIRSTENERGY CORP (FE) (CIK 0001031296) (FE) — May 5, 2010

FIRSTENERGY CORP (FE) (CIK 0001031296)
Date: May 5, 2010 · CIK: 0001031296 · Accession: 0000950123-10-044425

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File numbers found in text: 001-00267, 333-165640, 333-21011

Referenced dates: April 21, 2010

Date
May 5, 2010
Author
/s/ Rick L. Burdick
Form
CORRESP
Company
FIRSTENERGY CORP (FE) (CIK 0001031296)

Letter

VIA EDGAR Division of Corporation Finance United States Securities and Exchange Commission Allegheny Energy, Inc. Annual Report on Form 10-K for the Fiscal Year Ended December 31, 2009 Filed March 1, 2010 File No. 001-00267

Dear Mr. Owings:

This letter is being submitted in response to your letter dated April 21, 2010 to Leila L. Vespoli, Esq., Executive Vice President and General Counsel of FirstEnergy Corp. (“FirstEnergy”), and Paul J. Evanson, Chief Executive Officer of Allegheny Energy, Inc. (“Allegheny Energy” and, together with FirstEnergy, the “Companies”) and our telephonic discussion with Lilyanna L. Peyser, Attorney Advisor, of the staff of the Division of Corporate Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”), on April 29, 2010.

On behalf of FirstEnergy and Allegheny Energy, I am writing to inform you that the Companies plan to respond to the Staff’s comments and file Amendment No. 1 to the above-captioned Registration Statement as soon as practicable after the Companies have each filed with the Commission their Quarterly Reports on Form 10-Q for the period ended March 31, 2010.

H. Christopher Owings

Division of Corporation Finance

May 5, 2010

Page 2

If you have any questions, please do not hesitate to contact me at (202) 887-4110 or Zachary N. Wittenberg at (202) 887-4592.

Sincerely,
/s/ Rick L. Burdick

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CORRESP
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corresp

    RICK L. BURDICK

    202.887.4110/fax: 202.872.4288

    rburdick@akingump.com

May 5, 2010

VIA EDGAR

H. Christopher Owings

Division of Corporation Finance

United States Securities and Exchange Commission

Mail Stop 3561

100 F Street N.E.

Washington, D.C. 20549

         Re:

    FirstEnergy Corp.

Registration Statement on Form S-4

Filed March 23, 2010

File No. 333-165640

Annual Report on Form 10-K for the Fiscal Year Ended December 31, 2009

Filed February 19, 2010

File No. 333-21011

Allegheny Energy, Inc.

Annual Report on Form 10-K for the Fiscal Year Ended December 31, 2009

Filed March 1, 2010

File No. 001-00267

Dear Mr. Owings:

     This letter is being submitted in response to your letter dated April 21, 2010 to Leila L.
Vespoli, Esq., Executive Vice President and General Counsel of FirstEnergy Corp. (“FirstEnergy”),
and Paul J. Evanson, Chief Executive Officer of Allegheny Energy, Inc. (“Allegheny Energy” and,
together with FirstEnergy, the “Companies”) and our telephonic discussion with Lilyanna L. Peyser,
Attorney Advisor, of the staff of the Division of Corporate Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”), on April
29, 2010.

     On behalf of FirstEnergy and Allegheny Energy, I am writing to inform you that the Companies
plan to respond to the Staff’s comments and file Amendment No. 1 to the above-captioned
Registration Statement as soon as practicable after the Companies have each filed with the
Commission their Quarterly Reports on Form 10-Q for the period ended March 31, 2010.

H. Christopher Owings

Division of Corporation Finance

May 5, 2010

Page 2

     If you have any questions, please do not hesitate to contact me at (202) 887-4110 or Zachary
N. Wittenberg at (202) 887-4592.

    Sincerely,

    /s/ Rick L. Burdick

    Rick L. Burdick

    cc:

    Leila L. Vespoli, Esq.

David Feinberg, Esq.

Michael P. Rogan, Esq.

Pankaj K. Sinha, Esq.