Exhibit 15













                                                                     May 3, 1996


To Northeast Utilities:

We are aware that Northeast Utilities has incorporated by reference in its
Registration Statement No. 33-34622, No. 33-40156, No. 33-44814, and No. 33-
63023 its Form 10-Q for the quarter ended March 31, 1996, which includes our
report dated May 3, 1996 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 or a report prepared or certified by our firm within the
meaning of Sections 7 and 11 of the Act.

Very truly yours,


/s/ Arthur Andersen LLP