Notice of Application for Change in Accounting Method for Income Tax Purposes of National Grid North America, Inc. under AC16-33.

Patrick J. Tarmey Senior Counsel December 15, 2015 Kimberly D. Bose, Secretary Federal Energy Regulatory Commission 888 first St., NE Washington, DC 20426 Re: National Grid North America, Inc. (EIN # 04-3569631) Notice of Application for Change in Accounting Method for Income Tax Purposes. Docket No. AC16- -000 Dear Secretary Bose, Pursuant to Revenue Procedure 2014-54, issued by the Internal Revenue Service, please find for informational purposes the enclosed Forms 3115, Application for Change in Accounting Method. This filing is made by National Grid North America, Inc., the parent of a consolidated group, on behalf of, among others, the following Applicants: Name of Applicant EIN National Grid Generation, LLC 11-3435693 Massachusetts Electric Company 04-1988940 Nantucket Electric Company 04-1649810 The Narragansett Electric Company 05-0187805 New England Power Company 04-1663070 Niagara Mohawk Power Corporation 15-0265555 The changes in accounting methods that prompted this filing relate to an automatic method change to claim the 50-percent additional first year bonus depreciation deduction, changes the Companys definition of its assets for retirement purposes and a method change to permit the Company to recognize partial dispositions of its network assets. Revenue Procedure 2014-54 requires a taxpayer to provide a copy of the completed application to any regulatory body having jurisdiction over the public utility property subject to the application within 30 calendar days of filing the federal income tax return for the year of change. National Grid North America Inc. and subsidiaries filed its consolidated federal corporate income tax return, along with the attached Forms 3115, for the tax year ended March 31, 2015 on December 12, 2015. This communication is intended to satisfy the 30 day notice requirement. No further action is required on your part. Please do not hesitate to contact me if you have any questions regarding the foregoing and thank you in advance for your assistance in this matter. Very Truly Yours, /s/ Patrick J. Tarmey Patrick J. Tarmey National Grid Senior Counsel 781-907-2190 Patrick.Tarmey@nationalgrid.com Attachments 40 Sylvan Road, Waltham, MA 02451 T: 781.907.2190F: 781.296.8092patrick.tarmey@nationalgrid.com www.nationalgrid.com 3115 (Rev. December2009) Ocarunant of die T,n.wy I Application for Change in Accounting Method I 0MB NO. 1545-0162 lmwnal P.tenL,. Sava Name at flier (name ci parent corporation Ii a consolidated group) (see Instructions) ldaneflcadon number (sea ffi.thacecne National Grid North America Inc. 04-3569631 Prlnc;p& twineci activity code number (en nsfructlons) 221100 Number. street. and room or suite no.11 a P.O. box, see the Instnsctions. Tax yeetot ...