SECURITIES AND EXCHANGE COMMISSION
Washington, D. C. 20549
FORM 8-K/A
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Amendment of Form 8-K filed on April 18, 2002
Commission Registrant; State of Incorporation; I.R.S. Employer
File Number Address; and Telephone Number Identification No.
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1-3141 JERSEY CENTRAL POWER & LIGHT COMPANY 21-0485010
(A New Jersey Corporation)
c/o FirstEnergy Corp.
76 South Main Street
Akron, OH 44308
Telephone (800)736-3402
1-446 METROPOLITAN EDISON COMPANY 23-0870160
(A Pennsylvania Corporation)
c/o FirstEnergy Corp.
76 South Main Street
Akron, OH 44308
Telephone (800)736-3402
1-3522 PENNSYLVANIA ELECTRIC COMPANY 25-0718085
(A Pennsylvania Corporation)
c/o FirstEnergy Corp.
76 South Main Street
Akron, OH 44308
Telephone (800)736-3402
Item 4. Changes in Registrant's Certifying Accountant
(a) Previous independent accountant
(i) Effective with the completion of the 2001 audits and related
regulatory filings, Arthur Andersen LLP will be dismissed as the
independent accountant for Jersey Central Power & Light Company,
Metropolitan Edison Company and Pennsylvania Electric Company
(collectively, "Registrants"). On April 11, 2002, the Board of
Directors of FirstEnergy Corp., the Registrants' parent company,
approved the decision to change independent accountants upon the
recommendation of its Audit Committee.
(ii) Arthur Andersen LLP was appointed as the Registrants' independent
accountant for the most recent fiscal year in connection with the
acquisition of the Registrants by FirstEnergy Corp. on November 7,
2001. The reports of Arthur Andersen LLP on the financial statements
of the Registrants for the most recent fiscal year contained no
adverse opinion or disclaimer of opinion and were not qualified or
modified as to uncertainty, audit scope or accounting principle.
(iii) In connection with the audits for the most recent fiscal year and
through April 11, 2002, there have been no disagreements with Arthur
Andersen LLP on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction of Arthur Andersen
LLP would have caused them to make reference thereto in their reports
on the financial statements for such year.
(iv) During the most recent fiscal year and through April 11, 2002, there
have been no reportable events as defined in Regulation S-K Item
304(a)(1)(v).
(v) The Registrants have requested that Arthur Andersen LLP furnish them
with a letter addressed to the Securities and Exchange Commission
stating whether or not they agree with the above statements. A copy
of such letter, dated May 9, 2002, is filed as Exhibit 16 to this
Form 8-K/A.
(b) New independent accountant
On April 11, 2002, the Registrants appointed PricewaterhouseCoopers LLP as
their new independent accountant effective for the first quarter of 2002.
PricewaterhouseCoopers served as the Registrants' independent accountant
for the fiscal year prior to the most recent fiscal year and through
November 7, 2001. Since November 8, 2001, the Registrants have not
consulted with PricewaterhouseCoopers LLP regarding either:
(i) the application of accounting principles to a specified transaction,
either completed or proposed; or the type of audit opinion that might
be rendered on the Registrants' financial statements, and neither a
written report was provided to the Registrants or oral advice was
provided that PricewaterhouseCoopers LLP concluded was an important
factor considered by the Registrants in reaching a decision as to the
accounting, auditing or financial reporting issue; nor
(ii) any matter that was either the subject of a disagreement, as that
term is defined in Item 304(a)(1)(iv) of Regulation S-K and the
related instructions to Item 304 of Regulation S-K, or a reportable
event, as that term is defined in Item 304(a)(1)(v) of Regulation
S-K.
Item 7. Exhibits
Exhibit No. Description
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16 Arthur Andersen LLP letter to the Securities and Exchange
Commission regarding the change in certifying accountant.
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of
1934, each Registrant has duly caused this report to be signed on its behalf by
the undersigned thereunto duly authorized.
May 9, 2002
JERSEY CENTRAL POWER & LIGHT COMPANY
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Registrant
METROPOLITAN EDISON COMPANY
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Registrant
PENNSYLVANIA ELECTRIC COMPANY
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Registrant
/s/ Harvey L. Wagner
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Harvey L. Wagner
Vice President and Controller