New England Power A NEES company July 7, 1997 Securities and Exchange Commission Division of Corporation Finance Washington, DC 20549 Re: New England Power Company Form S-3 Registration Statements Dear Commissioners: On behalf of New England Power Company, I am requesting that the following Registration Statements be withdrawn. As grounds therefore, New England Power Company states that it does not intend to issue in the near future any of these registered securities. Registration No. 33-49193 Effective - December 14, 1992 Registration No. 33-48897 Effective - August 24, 1992 Registration No. 33-48257 Effective - June 26, 1992 New England Power Company s/John G. Cochrane By:___________________________ John G. Cochrane Assistant Treasurer 25 Research Drive Westborough, MA 01582-0010 Telephone: 508-389-2000