27
                                                               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



We are aware that our report dated November 15, 1999 on our review of the
interim financial information of Boston Edison Company (Boston Edison) for
the period ended September 30, 1999 and included in this Form 10-Q is
incorporated by reference in Boston Edison's registration statement on Form
S-3 (File No. 33-57840).  Pursuant to Rule 436(c) under the Securities Act of
1933, this report should not be considered a part of the registration
statement prepared or certified by us within the meaning of Sections 7 and 11
of that Act.





Hartford, Connecticut               PricewaterhouseCoopers LLP
November 15, 1999