Exhibit 99.1




Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Commissioners:


We are aware that our report dated May 9, 2002 on our review of
the condensed consolidated interim financial information of NSTAR
as of and for the period ended March 31, 2002 and included in
NSTAR's quarterly report on Form 10-Q for the quarter then ended
is incorporated by reference in the NSTAR registration statement
on Form S-4 (File No. 333-78285), Form S-8 (File No. 333-85559)
and Form S-8 (File No. 333-87272).



PricewaterhouseCoopers LLP
Boston, Massachusetts
May 9, 2002