EXHIBIT 15



Northeast Utilities
107 Selden Street
Berlin, CT 06037

We have made a review, in accordance with standards established by the
American Institute of Certified Public Accountants, of the unaudited
interim financial information of Northeast Utilities and subsidiaries
for the periods ended March 31, 2003 and 2002, as indicated in our
report dated May 9, 2003; because we did not perform an audit, we
expressed no opinion on that information.

We are aware that our report referred to above, which was included in
your Quarterly Report on Form 10-Q for the quarter ended March 31, 2003
is being used in this Registration Statement.

We also are aware that the aforementioned report, pursuant to Rule
436(c) under the Securities Act of 1933, is not considered a part of
the Registration Statement prepared or certified by an accountant or a
report prepared or certified by an accountant within the meaning of
Sections 7 and 11 of that Act.




/s/ Deloitte & Touche LLP
Hartford, Connecticut
June 10, 2003