Exhibit 15




To Northeast Utilities:


We are aware that Northeast Utilities has incorporated by reference in its
Registration Statements No. 33-34622, No. 33-40156, No. 33-44814, No. 33-63023,
No. 33-55279, No. 33-56537, No. 333-52413, No. 333-52415, and No. 333-85613,
its Form 10-Q for the quarter ended March 31, 2001, which includes our report
dated May 10, 2001, covering the unaudited interim financial information
contained therein.  Pursuant to Regulation C of the Securities Act of 1933,
that report is not considered a part of the registration statement prepared or
certified by our firm or a report prepared or certified by our firm within the
meaning of Sections 7 and 11 of the Act.


                                        /s/ Arthur Andersen LLP
                                            Arthur Andersen LLP

Hartford, Connecticut
May 10, 2001