Exhibit 15



                                   1345 Avenue of the Americas
                                   New York, NY 10105


May 14, 1998

KeySpan Energy Corporation 
One MetroTech Center
Brooklyn, NY 11201

Gentlemen:
                                   
We are aware that KeySpan Energy Corporation has incorporated by
reference in its Registration Statement Nos. 33-66182, 333-04863,
333-03441, 333-06257 and 333-18025, its Form 10-Q for the quarter
ended March 31, 1998, which includes our report dated April 30,
1998 covering the unaudited interim financial information contained
therein.  Pursuant to Regulation C of the Securities Act of 1933,
our report is not considered a part of the registration statements
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,


ARTHUR ANDERSEN LLP