Exhibit 15



November 7, 2003


Northeast Utilities
107 Selden Street
Berlin, CT 06037


We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited interim financial
information of Northeast Utilities and subsidiaries for the periods ended
September 30, 2003 and 2002, as indicated in our report dated November 7, 2003;
because we did not perform an audit, we expressed no opinion on that
information.

We are aware that our report referred to above, which is included in your
Quarterly Report on Form 10-Q for the quarter ended September 30, 2003, is
incorporated by reference in Registration Statement Nos. 33-34622, 333-55142,
33-40156, 333-105273, and 333-108712 on Forms S-3 and Nos. 33-44814, 33-
63023, 333-52413, 333-52415, 333-106008, and 333-63144 on Forms S-8 of
Northeast Utilities.

We also are aware that the aforementioned report, pursuant to Rule 436(c)
under the Securities Act of 1933, is not considered a part of the
Registration Statement prepared or certified by an accountant or a report
prepared or certified by an accountant within the meaning of Sections 7 and
11 of that Act.


/s/  Deloitte & Touche LLP
     Deloitte & Touche LLP


Hartford, Connecticut