Mail Stop 3561 								December 20, 2005 By U.S. Mail Mr. John Cochrane Chief Financial Officer Niagara Mohawk Power Corporation New England Power Company 25 Research Drive Westborough, MA 01582 		Re:	Niagara Mohawk Power Corporation 			Form 10-K for the fiscal year ended March 31, 2005 			Filed June 29, 2005 			File No. 1-2987 			New England Power Company 			Form 10-K for the fiscal year ended March 31, 2005 			Filed July 14, 2005 			File No. 1-6564 Dear Mr. Cochrane: 	We have completed our review of your Form 10-K and related filings and have no further comments at this time. 							Sincerely, 		Jim Allegretto 		Senior Assistant Chief Accountant