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                 April 20, 2022

       Joseph Nolan, Jr.
       President and Chief Executive Officer
       Eversource Energy
       300 Cadwell Drive
       Springfield, MA 01104

                                                        Re: Eversource Energy
                                                            Registration
Statement on Form S-4
                                                            Filed April 13,
2022
                                                            File No. 333-264281

       Dear Mr. Nolan:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

              Please contact Arthur Tornabene-Zalas at (202) 551-3162 or Irene
Barberena-Meissner,
       Staff Attorney, at (202) 551-6548 with any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Energy & Transportation
       cc:                                              Marko Zatylny, Esq.