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Exhibit 15.1
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Boston Edison Company
Registration on
Form S-3
We are aware that our report dated August 14, 2000 on our review of the
condensed consolidated interim financial information of Boston Edison Company
(Boston Edison) as of and for the period ended June 30, 2000 and included in
this Form 10-Q is incorporated by reference in Boston Edison's registration
statement on Form S-3 (File No. 33-57840). Pursuant to Rule 436 (c) under the
Securities Act of 1933, this report should not be considered a part of the
registration statement prepared or certified by us within the meaning of
Sections 7 and 11 of that Act.
PricewaterhouseCoopers LLP
Boston, Massachusetts
August 11, 2000