-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 JJM51Jpg9UM8RnXuAkSAMaU4WoBu69IjRSm0yW/EXhNfhDRURzYGfxJv0I+7LP9G
 58dhCFBT57Pe1iWINVV4hA==

<SEC-DOCUMENT>0000000000-05-064267.txt : 20060928
<SEC-HEADER>0000000000-05-064267.hdr.sgml : 20060928
<ACCEPTANCE-DATETIME>20051229082002
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-064267
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051229

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NIAGARA MOHAWK POWER CORP /NY/
		CENTRAL INDEX KEY:			0000071932
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC & OTHER SERVICES COMBINED [4931]
		IRS NUMBER:				150265555
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		300 ERIE BLVD W
		CITY:			SYRACUSE
		STATE:			NY
		ZIP:			13202
		BUSINESS PHONE:		3154286537

	MAIL ADDRESS:	
		STREET 1:		300 ERIE BLVD W
		CITY:			SYRACUSE
		STATE:			NY
		ZIP:			13202

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CENTRAL NEW YORK POWER CORP
		DATE OF NAME CHANGE:	19710419
PUBLIC REFERENCE ACCESSION NUMBER:		0000950135-05-003607
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 3561

								December 20, 2005

By U.S. Mail

Mr. Stephen Lucas
Group Finance Director
National Grid PLC
1-3 Strand
London, WC2N 5EH
England

		Re:	National Grid PLC
			Form 20-F for the fiscal year ended March 31, 2005
			Filed June 15, 2005
			File No. 1-14958


Dear Mr. Lucas:


	We have completed our review of your Form 20-F and related
filings and have no further comments at this time.


							Sincerely,


		Jim Allegretto
		Senior Assistant Chief Accountant


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----