United States securities and exchange commission logo June 11, 2021 Philip Lembo Executive Vice President and Chief Financial Officer EVERSOURCE ENERGY 300 Cadwell Drive Springfield, MA 01104 Re: EVERSOURCE ENERGY Registration Statement on Form S-4 Filed June 4, 2021 File No. 333-256783 Dear Mr. Lembo: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Timothy Collins at 202-551-3176 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Marko Zatylny