NSTAR Electric Company PFD 4.25% (NSARP) 10-Q2009 Q3 Quarterly report

Filed: 30 Oct 09, 12:00am

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New words: activity, automation, clause, constitute, lead, sts, unobservable

Removed: AG, continuing, extent, hedging, leap, lesser, participant, recognizing, slightly

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Exhibit 15.1

October 29, 2009

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We are aware that our report dated October 29, 2009 on our review of interim financial information of NSTAR Electric Company for the three-month and nine-month periods ended September 30, 2009 and 2008 and included in the Company's quarterly report on Form 10-Q for the quarter ended September 30, 2009 is incorporated by reference in its Registration Statement on Form S-3 (No. 333-162401).

Very truly yours,

/s/ PRICEWATERHOUSECOOPERS LLP

PricewaterhouseCoopers LLP

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