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 14, 2001 on our review of
the condensed consolidated interim financial information of
Boston Edison Company for the period ended March 31, 2001 and
included in Boston Edison's quarterly report on Form 10-Q for the
quarter then ended is incorporated by reference in Boston
Edison's registration statement on Form S-3 (File Nos. 33-57840
and 333-55890).



PricewaterhouseCoopers LLP
Boston, Massachusetts
May 14, 2001