New England Power Service Kirk L. Ramsauer A NEES company Associate General Counsel May 27, 1997 Securities and Exchange Commission 450 Fifth Street, NW Washington, DC 20549 Re: File No. 70-9025 Commissioners: On March 20, 1997, New England Electric System (NEES) and New England Electric Resources, Inc. (NEERI) filed with your Commission an Application/ Declaration on Form U-1 relating to a proposed acquisition of securities and the marketing of hydro services. NEES and NEERI hereby withdraw the Application/Declaration filed in File No. 70-9025 on March 20. Very truly yours, s/Kirk L. Ramsauer Kirk L. Ramsauer Associate General Counsel cc: Lily Chiu, Esquire Bonnie Wilkinson, Esquire The name "New England Electric System" means the trustee or trustees for the time being (as trustee or trustees but not personally) under an agreement and declaration of trust dated January 2, 1926, as amended, which is hereby referred to, and a copy of which as amended has been filed with the Secretary of the Commonwealth of Massachusetts. Any agreement, obligation or liability made, entered into or incurred by or on behalf of New England Electric System binds only its trust estate, and no shareholder, director, trustee, officer or agent thereof assumes or shall be held to any liability therefor. 25 Research Drive Westborough, MA 01582-0099 Telephone: 508-389-2972 Fax: 508-389-3518