Exhibit 15




To the Board of Trustees
Northeast Utilities
Berlin, Connecticut

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 period ended
June 30, 2002, as indicated in our report dated August 7, 2002; because we did
not perform an audit, we expressed no opinion on that information.

We are aware that our report referred to above, which is included in your
Quarterly Report on Form 10-Q for the quarter ended June 30, 2002, is
incorporated by reference in Registration Statement Nos. 33-34622, 333-55142
and 33-40156 on Forms S-3 and Nos. 33-44814, 33-63023, 333-52413 and 333-52415
on Forms S-8 of Northeast Utilities.

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
     Deloitte & Touche LLP


Hartford, Connecticut
August 7, 2002