Northeast
Utilities System
107 Selden Street, Berlin, CT 06037
Northeast Utilities Service Company
P.O. Box 270
Hartford, CT 06141-0270
(860) 665-3181
Fax (860) 665-4886
Internet: butlegb@nu.com
Gregory B. Butler
Senior Vice President and General Counsel*
*Admitted in New York
September 13, 2007
BY EDGAR AND FAX: (202)-772-9204
Ellie Quarles, Esq.
Special Counsel
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re:
Northeast Utilities
Definitive 14A
File March 26, 2007
Commission File No. 001-05324
Dear Ms. Quarles:
Northeast Utilities has received your letter dated August 21, 2007 with respect to the review by the Securities and Exchange Commission of the above-referenced filing.
This letter confirms that, pursuant to our request by telephone earlier today, the due date for our responses to the comments in your letter has been extended. Pursuant to the extension, Northeast Utilities will respond to the comments in your letter on or before October 16, 2007.
If you have any questions or require additional information, please contact Kerry Tomasevich at (860) 665-5744 or me at (860) 665-3181.
Very truly yours,
/s/ Gregory B.Butler
