from 8-K/A
1 page
<page> Exhibit 1 December 28, 1993 Securities and Exchange Commission 450 5th Street, N.W. Washington, D.C. 20549 Gentlemen: We Have Read the Statements Made by Northeast Federal Corp., Which We Understand Will Be Filed With the Commission, Pursuant to Item 4 of Form 8-K, as Part of the Company's Form 8-K Report for the Month of December 1993. We Agree With the Statements Concerning Our Firm in Such Form 8-K. Very Truly Yours, /S/ Coopers & Lybrand
