Exhibit 15.2 ARTHUR ANDERSEN ------------------------ Arthur Andersen LLP July 29, 1999 ------------------------ One Financial Plaza Hartford CT 06103-2699 860 280 0500 To Yankee Energy System, Inc.: We are aware that Yankee Energy System, Inc. has incorporated by reference on its Registration Statement File No. 33-56323, its Form 10-Q for the quarter ended June 30, 1999, which includes our report dated July 29, 1999 covering the unaudited interim financial information contained therein. Pursuant to Regulation C of the Securities Act of 1933, that report is not considered a part of the registration statement 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