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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000072741-04-000002.txt : 20040109
<SEC-HEADER>0000072741-04-000002.hdr.sgml : 20040109
<ACCEPTANCE-DATETIME>20040109114348
ACCESSION NUMBER:		0000072741-04-000002
CONFORMED SUBMISSION TYPE:	35-CERT
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20040109
EFFECTIVENESS DATE:		20040109

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NORTHEAST UTILITIES SYSTEM
		CENTRAL INDEX KEY:			0000072741
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC SERVICES [4911]
		IRS NUMBER:				042147929
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		35-CERT
		SEC ACT:		1935 Act
		SEC FILE NUMBER:	070-10112
		FILM NUMBER:		04517012

	BUSINESS ADDRESS:	
		STREET 1:		174 BRUSH HILL AVE
		CITY:			WEST SPRINGFIELD
		STATE:			MA
		ZIP:			01090-0010
		BUSINESS PHONE:		4137855871

	MAIL ADDRESS:	
		STREET 1:		107 SELDEN ST
		CITY:			BERLIN
		STATE:			CT
		ZIP:			06037-1616
</SEC-HEADER>
<DOCUMENT>
<TYPE>35-CERT
<SEQUENCE>1
<FILENAME>nnecorule24010804.txt
<DESCRIPTION>NNECO RULE 24 010904
<TEXT>
                          UNITED STATES
               SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C. 20549


Application of Northeast Nuclear      ) CERTIFICATE PURSUANT TO
Energy Company                        ) RULE 24 UNDER THE PUBLIC UTILITY
on Form U-1 File No. 70-10112         ) HOLDING COMPANY ACT OF 1935


      Pursuant to the requirements of Rule 24 under the Public Utility
Holding Company Act of 1935, as amended (the "Act"), Northeast Nuclear
Energy Company ("NNECO"), a public utility subsidiary of Northeast
Utilities, a registered public utility holding company under the Act,
hereby certifies that the transactions as proposed in the
Application/Declaration to the Commission on Form U-1 (File No.
70-10112), as amended, and authorized by order of the Commission in
Public Utility Holding Company Act Release No. 35-27748, dated November
7, 2003, have been carried out in accordance with the terms and
conditions of and for the purposes represented by the
Application/Declaration and the Commission's order with respect thereto.
In such order the Commission granted authorization, through December
31, 2004, for NNECO to pay dividends to or repurchase shares of its common
stock from Northeast Utilities out of capital or unearned surplus, in an
amount up to $16.2 million.

      NNECO certifies that, on December 31, 2003, NNECO repurchased
1,470 shares of its common stock from NU for an aggregate amount of
$15,043,000 out of capital or unearned surplus.

      Submitted with this Certificate is the "past tense" opinion
of counsel.

Exhibits

F-2 - Post Effective Opinion of Counsel

                   [SIGNATURE PAGE TO FOLLOW]


                            SIGNATURE

      Pursuant to the requirements of the Public Utility Holding
Company Act of 1935, the Applicants have duly caused this Certificate
to be signed on its behalf by the undersigned hereunto duly authorized.

                          Northeast Nuclear Energy Company


                          By: /s/ Randy A. Shoop
                              Name: Randy A. Shoop
                              Title: Assistant Treasurer - Finance
                              of Northeast Utilities Service Company,
                              as Agent for NNECO

Dated:  January 9, 2004


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>3
<FILENAME>nnecorule24exhf2010804.txt
<DESCRIPTION>JCM OPINION 010904
<TEXT>
Exhibit F-2

January 9, 2004


Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549

Re: Northeast Nuclear Energy Company Application/Declaration on Form U-1
    File No. 70-10112

Ladies and Gentlemen:

I am Assistant General Counsel of Northeast Utilities Service Company
(NUSCO), a service company affiliate of Northeast Nuclear Energy
Company (the "Applicant").  In connection with the transactions
contemplated by the Application/Declaration, as amended, in the above
referenced file (the "Application"), I have acted as counsel to the
Applicant.  This opinion is given to you with respect to the repurchase
of common shares by the Applicant from Northeast Utilities ("NU") out
of capital or unearned surplus.  Except as otherwise defined herein,
terms used herein shall have the meanings given them in the Application.

In connection with this opinion, I have examined or caused to be
examined by counsel associated with or engaged by me, including counsel
who are employed by NUSCO, originals or copies certified to my
satisfaction of such corporate records of the Applicant, certificates of
public officials and of officers of the Applicant, and agreements,
instruments and other documents, as I have necessary as a basis for the
opinions expressed below.  In my examination agreements, instruments
and documents, I have assumed the genuineness of all signatures, the
authenticity of all agreements, instruments and documents submitted to
me as originals, and the conformity to original agreements, instruments
and documents of all agreements, instruments and documents submitted to
me as certified, conformed or photostatic copies and the authenticity of
the originals of such copies.

The opinions set forth herein are limited to the laws of the State of
Connecticut and the federal laws of the United States.  I am a
member of the bar of the State of New York.  I am not a member of the
bar of the State of Connecticut, and do not hold myself out as an expert
in the laws of such State, although I have made a study of relevant laws
of such State.  In expressing opinions about matters governed by the
laws of the State of Connecticut, I have consulted with counsel who are
employed by NUSCO and are members of the bar of such State.  I have
assumed that the transactions were carried out in conformity with the
requisite authorizations, approvals, consents or exemptions under the
securities laws of the various States and other jurisdictions
of the United States.

Based on and subject to the foregoing, I am of the opinion that:

1.   All state laws applicable to the repurchase of shares of
     common stock by the Applicant from NU out of capital or
     unearned surplus have been complied with.

2.   The Applicant is validly organized and duly existing under the
     laws of the State of Connecticut.

3.   The Applicant has legally reacquired the shares of its
     common stock from NU.

4.   The repurchase of shares from NU by the Applicant out of
     capital or unearned surplus did not violate the legal rights
     of the holders of any securities issued by the Applicant or
     any associate company thereof.

I hereby consent to the use of this opinion in connection with
the filing of the certificate under Rule 24.

Very truly yours,


/s/  Jeffrey C. Miller
     Jeffrey C. Miller
     Assistant General Counsel
     Northeast Utilities Service Company


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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