Exhibit 16

                                        March 22, 2002

Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549


Dear Sir:

We have read paragraphs 1 through 5 of Item 4 included in the
Form 8-K dated March 22, 2002 of Northeast Utilities filed
with the Securities and Exchange Commission and are in agreement
with the statements contained therein.

Very truly yours,


/s/ ARTHUR ANDERSEN LLP

cc: Mr. John H. Forsgren
     Vice Chairman, Executive Vice
     President and Chief Financial Officer
     Northeast Utilities