SEC Comment Letter for NIAGARA MOHAWK POWER — Dec 29, 2005

NIAGARA MOHAWK POWER CORP /NY/ (CIK 0000071932)
Date: Dec. 29, 2005 · CIK: 0000071932 · Accession: 0000000000-05-064267

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AI Filing Summary & Sentiment

Date

December 20, 2005

Author

Jim Allegretto

Form

UPLOAD

Company

NIAGARA MOHAWK POWER CORP /NY/ (CIK 0000071932)

Letter

December 20, 2005 By U.S. Mail Mr. Stephen Lucas Group Finance Director National Grid PLC 1-3 Strand London, WC2N 5EH England

Re: National Grid PLC Form 20-F for the fiscal year ended March 31, 2005 Filed June 15, 2005 File No. 1-14958

Dear Mr. Lucas:

We have completed our review of your Form 20-F and related filings and have no further comments at this time.

Sincerely,
Jim Allegretto
Senior Assistant Chief Accountant

Show Raw Text

<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 3561

								December 20, 2005

By U.S. Mail

Mr. Stephen Lucas
Group Finance Director
National Grid PLC
1-3 Strand
London, WC2N 5EH
England

		Re:	National Grid PLC
			Form 20-F for the fiscal year ended March 31, 2005
			Filed June 15, 2005
			File No. 1-14958

Dear Mr. Lucas:

	We have completed our review of your Form 20-F and related
filings and have no further comments at this time.

							Sincerely,

		Jim Allegretto
		Senior Assistant Chief Accountant

</TEXT>
</DOCUMENT>

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