Exhibit 15.1





Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Commissioners:


We are aware that our report dated August 14, 2002 on our review
of interim financial information of Boston Edison Company (the
"Company") for the period ended June 30, 2002 and included in the
Company's quarterly report on Form 10-Q for the quarter then
ended is incorporated by reference in its Registration Statements
on Form S-3 dated February 3, 1993 and February 20, 2001 (File
Nos. 33-57840 and 333-55890, respectively).



PricewaterhouseCoopers LLP