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 July 25, 1996 on our review of the interim  
financial information of Boston Edison Company for the period ended June 30,  
1996 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, 33-57840  
and 33-59693) and on Form S-8 (File Nos. 33-00810, 33-7558, 33-38434, 33- 
48424, 33-48425, 33-59662, 33-59682 and 33-58457).  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. 
July 25, 1996