Exhibit 99.1


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



                           Re:  Boston Edison Company
                                Registration on Form
                                S-3 and Form S-8



We are aware that our report dated October 27, 1994 on our review of the 
interim financial information of Boston Edison Company for the period ended 
September 30, 1994 and included in this Form 10-Q is incorporated by reference 
in the Company's registration statements on Form S-3 (File Nos. 33-36824 and 
33-57840) and on Form S-8 (File Nos.33-00810, 33-7558, 33-38434, 33-48424, 33-
48425, 33-59662 and 33-59682).  Pursuant to Rule 436(c) under the Securities 
Act of 1933, this report should not be considered a part of the registration 
statements prepared or certified by us within the meaning of Sections 7 and 11 
of that Act.





Boston, Massachusetts			COOPERS & LYBRAND L.L.P.
October 27, 1994