Exhibit 15






April 21, 1995



To Northeast Utilities:

We are aware that Northeast Utilities has incorporated by reference in its
Registration Statement No. 33-34622, No. 33-40156, and No. 44814 its Form 10-Q
for the quarter ended March 31, 1995 which includes our report dated April 21,
1995 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,


/s/ Arthur Andersen LLP

    Arthur Andersen LLP