Mail Stop 3561 								December 20, 2005 By U.S. Mail Mr. Stephen Lucas Group Finance Director National Grid PLC 1-3 Strand London, WC2N 5EH England 		Re:	National Grid PLC 			Form 20-F for the fiscal year ended March 31, 2005 			Filed June 15, 2005 			File No. 1-14958 Dear Mr. Lucas: 	We have completed our review of your Form 20-F and related filings and have no further comments at this time. 							Sincerely, 		Jim Allegretto 		Senior Assistant Chief Accountant