-----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, B8+wMi4TYHMhsZf5NI93OBv3LWuqvrdDEtifMVoF9SmgPX6ZtV4VdrTrmHOET+Lj 4j0PcVXN9gpaj4rOm/s6Ug== 0000072741-07-000128.txt : 20080310 0000072741-07-000128.hdr.sgml : 20080310 20070913171634 ACCESSION NUMBER: 0000072741-07-000128 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070913 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NORTHEAST UTILITIES CENTRAL INDEX KEY: 0000072741 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRIC SERVICES [4911] IRS NUMBER: 042147929 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE FEDERAL STREET STREET 2: BUILDING 111-4 CITY: SPRINGFIELD STATE: MA ZIP: 01105 BUSINESS PHONE: 8606655000 MAIL ADDRESS: STREET 1: 107 SELDEN ST CITY: BERLIN STATE: CT ZIP: 06037-1616 FORMER COMPANY: FORMER CONFORMED NAME: NORTHEAST UTILITIES SYSTEM DATE OF NAME CHANGE: 19961121 CORRESP 1 filename1.htm Converted by EDGARwiz

Northeast

Utilities System

107 Selden Street, Berlin, CT 06037


Northeast Utilities Service Company

P.O. Box 270

Hartford, CT 06141-0270

(860) 665-3181

Fax (860) 665-4886

Internet:  butlegb@nu.com




Gregory B. Butler

Senior Vice President and General Counsel*


*Admitted in New York


September 13, 2007




BY EDGAR AND FAX: (202)-772-9204


Ellie Quarles, Esq.

Special Counsel

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549


Re:

Northeast Utilities

Definitive 14A

File March 26, 2007

Commission File No. 001-05324


Dear Ms. Quarles:


Northeast Utilities has received your letter dated August 21, 2007 with respect to the review by the Securities and Exchange Commission of the above-referenced filing.  


This letter confirms that, pursuant to our request by telephone earlier today, the due date for our responses to the comments in your letter has been extended.  Pursuant to the extension, Northeast Utilities will respond to the comments in your letter on or before October 16, 2007.  


If you have any questions or require additional information, please contact Kerry Tomasevich at (860) 665-5744 or me at (860) 665-3181.


Very truly yours,



/s/ Gregory B. Butler



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