<PAGE>
EXHIBIT F
25 RESEARCH DRIVE, WESTBOROUGH, MASSACHUSETTS 01582
=====================================================
January 4, 2001
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: New England Electric Transmission Corporation
File No. 70-7202
Ladies and Gentlemen:
The statement of Form U-1, as amended, relating to the
permanent financing of expenditures, incurred by New England
Electric Transmission Corporation (the Company) in connection
with the construction of certain transmission facilities
construction of certain transmission facilities constituting part
of a major transmission interconnection between New England
Utilities and Hydro-Quebec, was permitted to become effective
August 7, 1986.
On December 26, 2000, the Company purchased 7 shares of its
common stock from National Grid USA at a price of $33,823.59 per
share for a sum of $236,765.13.
I have reviewed the opinion of Robert D. Hartshorne, dated
July 19, 1986, filed as Exhibit F and my opinions dated October
27, 1986, April 24, 1987, July 28, 1989, October 26, 1989, April
27, 1990, January 28, 1991, July 30, 1991, May 7, 1992, October
29, 1992, October 29, 1993, July 22, 1994, June 16, 1995,
December 6, 1995, March 19, 1996, September 18, 1996, March 14,
1997, September 16, 1997, June 5, 1998, March 22, 1999, and June
21, 2000, filed as Exhibit F to Certificates of Notification of
those dates, and hereby confirm the statements made therein.
<PAGE>
Based on the foregoing, it is my opinion that the above-
described transactions were carried out in accordance with the
statement.
Very truly yours,
s/Kirk L. Ramsauer
Kirk L. Ramsauer
Deputy General Counsel