Exhibit 15
August 4, 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 June 30, 1994, which includes our report dated August 4, 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.