70

Exhibit (llll)


                           Letterhead of Celtics, Inc.



June 28, 1996


Celtics, Inc.
c/o Boston Celtics Limited Partnership
151 Merrimac Street
Boston, MA  02114

Attn:  Audit Committee

Gentlemen:

Apropos of that  certain  letter  agreement  dated June 28, 1996  between me and
Celtics,  Inc.,  in its capacity as general  partner of Boston  Celtics  Limited
Partnership  ("BCLP"),  pertaining to my ability to elect to receive  Restricted
Units of Boston  Celtics  Limited  Partnership  in lieu of cash with  respect to
annual  incentive  payments to be made to me by BCLP, the purpose of this letter
is to advise you that,  with  respect to BCLP's  fiscal  year ending on June 30,
1996, I hereby  elect to acquire  Restricted  Units of BCLP,  as provided in the
June 28, 1996 letter  agreement and on the terms set forth  therein,  in lieu of
any cash payment which I am entitled to receive.

Very truly yours,

/s/  Paul E. Gaston


Paul E. Gaston

cc:  Richard G. Pond