ROCKLAND ELECTRIC CO
8-K/A, 1994-02-22
ELECTRIC SERVICES
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                                   February 22, 1994



By Electronic Transmission

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549


     Re:  Rockland Electric Company 
          (CIK: 084613)
          Amended Current Report on Form 8-K/A         


Ladies and Gentlemen:

     On behalf of Rockland Electric Company (the "Company"), I
transmit for filing an amended Current Report on Form 8-K/A dated
February 10, 1994 of the Company pursuant to Rule 12b-15, Rule
13a-11 and Regulation S-T under the Securities Exchange Act of
1934.  Two complete copies of this Form 8-K/A will be sent for
filing with the New York Stock Exchange today, and one conformed
copy has been sent to the Commission for its records.

     Please transmit an acceptance message with respect to this
filing to the Company's CompuServe account number 72741,157.

                                   Sincerely,



                                    /s/Jean H. Meader 
                                   Jean H. Meader
                                   Assistant General Counsel
                                   


JHM/dja
Enclosures<PAGE>


               SECURITIES AND EXCHANGE COMMISSION

                     Washington, D.C. 20549


                           FORM 8-K/A


                         CURRENT REPORT


             Pursuant to Section 13 or 15(d) of the

                 Securities Exchange Act of 1934


    Date of Report (Date of earliest event reported): February 10, 1994


                    ROCKLAND ELECTRIC COMPANY
     (Exact name of Registrant as specified in its charter)

Incorporated in New Jersey    2-36005        13-1727720
(State or Other               (Commission    (IRS Employer
Jurisdiction of               File Number)   Identification 
Incorporation)                               Number)


        One Blue Hill Plaza, Pearl River, New York  10965
      (Address of principal executive offices)  (zip code)


    Registrant's telephone number, including area code: (914) 352-6000


<PAGE>
Item 7.   Financial Statements and Exhibits.

          Exhibit 16     -    Letter from Grant Thornton -
                              dated February 22, 1994.



                            SIGNATURE


     Pursuant to the requirements of the Securities Exchange Act
of 1934, the Registrant has duly caused this report to be signed
on its behalf by the undersigned hereunto duly authorized.


                              ROCKLAND ELECTRIC COMPANY          


                              By:/s/ L. Mario DiValentino        
                                 L. Mario DiValentino 
                                 Vice President                  
             
                                 



Dated:  February 22, 1994









<PAGE>




                          Exhibit Index


                                                       

Exhibit 16          Letter from Grant Thornton
                    

<PAGE>
                                                  EXHIBIT 16<PAGE>
                                        605 Third Avenue
                                        New York, NY 10158-0142
                                        212 599-0100

                                        FAX 212 370-4520





                                   GRANT THORNTON
                                        
                                        Accountants and
                                        Management Consultants

                                        The U.S. Member Firm of
                                        Grant Thornton
International
                                        
February 22, 1994



Securities and Exchange Commission
Washington, D.C.  20549



Re:  Rockland Electric Company
     File No. 2-36005


Dear Sir or Madam:

We have read Item 4 of the Form 8-K of Rockland Electric Company
dated February 17, 1994, and agree with the statements contained
therein.

Very truly yours,



/s/Grant Thornton     
GRANT THORNTON








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