NSTAR 10-Q 2006
April 28, 2006
Securities and Exchange Commission
We are aware that our report dated April 28, 2006 on our review of interim financial information of NSTAR for the three-month periods ended March 31, 2006 and March 31, 2005 and included in the Company's quarterly report on Form 10-Q
for the quarter ended March 31, 2006 is incorporated by reference in its Registration Statements on Form S-3 (No. 333-117014), Form S-4 (No. 333-78285) and on Form S-8 (Nos. 333-85559 and 333-87272).
Very truly yours,
/s/ PricewaterhouseCoopers LLP