Exhibit 15.1




To Northeast Utilities:


We are aware that Northeast Utilities has incorporated by reference in its
Registrant Statements No. 33-34622; No. 33-40156;  No. 33-44814; No. 33-63023;
No. 333-55142; No. 333-52413; and No. 333-52415; its Form 10-Q for the quarter
ended March 31, 2001, which includes our report dated May 10, 2001, covering
the unaudited interim financial information contained therein and our report
dated January 22, 2002, covering the audited financial statements for the year
ended December 31, 2001.  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.



                                        /s/ Arthur Andersen LLP
                                            Arthur Andersen LLP



Hartford, Connecticut
May 13, 2002