April 26, 2018
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E. (Mail Stop 3628)
Washington, D.C. 20549
Attention: Katherine Hsu — Structured Finance
Arthur Sandel — Structured Finance
Re: Public Service Company of New Hampshire
PSNH Funding LLC 3
Registration Statement on Form SF-1
File Nos. 333-223108 and 333-223108-01
Dear Ms. Hsu and Mr. Sandel:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Public Service Company of New Hampshire (“PSNH”) and PSNH Funding LLC 3 (together with PSNH, the “Registrants”) hereby request that the effective date for the registration statement referred to above be accelerated so that it will be declared effective at 8:30 a.m. Eastern Time on April 30, 2018, or as soon as possible thereafter. The Registrants hereby authorize Marko Zatylny or William J. Michener of Ropes & Gray LLP, counsel to the Registrants, to orally modify or withdraw this request for acceleration.
Please call Marko Zatylny of Ropes & Gray LLP, counsel to the Registrants, at (617) 951-7980 as soon as the registration statement has been declared effective.
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| Very truly yours, | |
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| PUBLIC SERVICE COMPANY OF NEW | |
| HAMPSHIRE | |
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| By: | /s/ Jay S. Buth |
| Name: | Jay S. Buth |
| Title: | Vice President, Controller and Chief |
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| Accounting Officer |
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| PSNH FUNDING LLC 3 | |
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| By: | /s/ Jay S. Buth |
| Name: | Jay S. Buth |
| Title: | Vice President, Controller and Chief |
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| Accounting Officer |
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