Exhibit 99.1

         March 29, 2002


         Securities and Exchange Commission
         Washington, D.C. 20549

         Gentlemen/Ladies:


         We have received from our auditors, Arthur Andersen LLP, a letter
         stating that our audit was subject to Arthur Andersen's quality control
         system for the U. S. accounting and auditing practice to provide
         reasonable assurance that the engagement was conducted in compliance
         with professional standards and that there was appropriate continuity
         of Andersen personnel working on the audit and availability of national
         office consultation. The availability of personnel at foreign
         affiliates of Arthur Andersen is not relevant to this audit.

         Sincerely,




         Dennis W. Carroll
         Vice President and Controller
         KeySpan Energy Delivery
         201 Rivermoor Street
         West Roxbury, MA 02132