Exhibit 15.2
December 16, 2010
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We are aware that our reports dated May 3, 2010, August 5, 2010 and November 5, 2010 on our review of interim financial information of NSTAR for the three-month periods ended March 31, 2009 and 2010, the three- and six-month periods ended June 30, 2009 and 2010 and the three- and nine-month periods ended September 30, 2009 and 2010, respectively, and included in the Company’s quarterly reports on Form 10-Q for the quarters ended March 31, 2010, June 30, 2010 and September 30, 2010 are incorporated by reference in its Registration Statement on Amendment No. 1 to Form S-4 dated December 16, 2010.
Very truly yours,
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP