Exhibit 16.1

Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

April 5, 2002




Dear Sir/Madam:

We have read the paragraphs 1 through 4 of Item 4 included in the Form 8-K dated
April 5, 2002 of Colonial Gas Company filed with the Securities and Exchange
Commission and are in agreement with the statements contained therein.

Very truly yours,




ARTHUR ANDERSEN LLP




cc: Dennis Carroll, Vice President and
     Controller, Colonial Gas Company