NSTAR Electric Company PFD 4.25% (NSARP) 10-Q 2005 Q3 Quarterly report

Exhibit 15.1

November 7, 2005

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Commissioners:

We are aware that our report dated November 7, 2005 on our review of interim financial information of Boston Edison Company for the three-month and nine-month periods ended September 30, 2005 and September 30, 2004 and included in the Company’s quarterly report on Form 10-Q for the quarter ended September 30, 2005 is incorporated by reference in its Registration Statement on Form S-3 (No. 333-111476) dated December 23, 2003.

Very truly yours,

/s/ PricewaterhouseCoopers LLP
Boston, Massachusetts