EXHIBIT 15






May 6, 1994



To Northeast Utilities:

We are aware that Northeast Utilities has incorporated by
reference in its Registration Statement No. 33-34622 and No. 33-
40156 its Form 10-Q for the quarter ended March 31, 1994, which
includes our report dated May 6, 1994 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 within the meaning of Sections 7 and 11 of
the Act.


Very truly yours,

ARTHUR ANDERSEN & CO.

Arthur Andersen & Co.