| 107 Selden Street |
| Berlin, CT 06037 | |
| Kerry J. Tomasevich | |
| Assistant General Counsel and | |
| Assistant Secretary | |
| 860-665-5744 | |
| kerry.tomasevich@eversource.com |
May 13, 2022
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Arthur Tornabene-Zalas; Irene Barberena-Meissner
| Re: | Eversource Energy | |
| Registration Statement on Form S-4 (File No. 333-264281) |
Dear Mr. Tornabene-Zalas and Mrs. Barberena-Meissner:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Eversource Energy, a Massachusetts business trust (the “Company”), hereby respectfully requests that the effective date for its Registration Statement on Form S-4 (File No. 333-264281) (as amended, the “Registration Statement”) be accelerated by the Securities and Exchange Commission (the “Commission”) so that it will be declared effective by 9:00 a.m. Eastern Time on May 17, 2022, or as soon as possible thereafter. The Company hereby authorizes Marko Zatylny of Ropes & Gray LLP, counsel to the Company, to orally modify or withdraw this request for acceleration.
It would be appreciated if, as soon as the Registration Statement is declared effective, you would inform Marko Zatylny of Ropes & Gray LLP, counsel to the Company, at (617) 951-7980.
| Very truly yours, | ||
| EVERSOURCE ENERGY | ||
| By: | /s/ Kerry J. Tomasevich | |
| Kerry J. Tomasevich | ||
| Assistant General Counsel and | ||
| Assistant Secretary | ||
[Signature Page to Acceleration Request]