Consolidated Edison, Inc.

4 Irving Place

New York, NY 10003

December 3, 2007

CORRESPONDENCE

By EDGAR and Airborne Express

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-3010

Attention: Mr. Jim Allegretto

 

Re:

Consolidated Edison, Inc.

Form 10-K for the year ended December 31, 2006

Filed February 21, 2007

File No. 1-14514

Mr. Allegretto:

We have received a letter from the Commission’s Division of Corporation Finance containing a comment to the above-referenced filing. As discussed, Consolidated Edison, Inc. will respond to the comment by December 14, 2007.