Exhibit 99.2

              STATEMENT UNDER OATH OF PRINCIPAL FINANCIAL
               OFFICER REGARDING FACTS AND CIRCUMSTANCES
                       RELATING TO EXCHANGE ACT
                                FILINGS

I, John H. Forsgren, Vice Chairman, Executive Vice President and Chief
Financial Officer of Northeast Utilities, state and attest that:

     (1)  To the best of my knowledge, based upon a review of the
     covered reports of Northeast Utilities, and, except as corrected
     or supplemented in a subsequent covered report:

          - no covered report contained an untrue statement of a
            material fact as of the end of the period covered by
            such report (or in the case of a report on Form 8-K or
            definitive proxy materials, as of the date on
            which it was filed); and

          - no covered report omitted to state a material fact
            necessary to make the statements in the covered report,
            in light of the circumstances under which they were made,
            not misleading as of the end of the period covered by such
            report (or in the case of a report on Form 8-K or definitive
            proxy materials, as of the date on which it was filed).

     (2)  I have reviewed the contents of this statement with the audit
     committee of the Board of Trustees of Northeast Utilities.

     (3)  In this statement under oath, each of the following, if filed
     on or before the date of this statement, is a "covered report":

          - Annual Report of Northeast Utilities on Form 10-K for the
            year ended December 31, 2001;

          - all reports on Form 10-Q, all reports on Form 8-K and all
            definitive proxy materials of Northeast Utilities filed
            with the Commission subsequent to the filing of the Form
            10-K identified above; and

          - any amendments to any of the foregoing.


/s/ John H. Forsgren
John H. Forsgren
Vice Chairman, Executive Vice President
and Chief Financial Officer

August 14, 2002



Subscribed and sworn to before me this 14th day of August, 2002.


/s/ Cynthia J. Pratt
Cynthia J. Pratt
Notary Public
My Commission Expires: 06/2006