Exhibit 34.1



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 & Touche LLP

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REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



To the Board of Directors of

Public Service Company of New Hampshire

Hartford, Connecticut



We have examined management's assertion for the Public Service Company
of New Hampshire and subsidiaries (“PSNH” or the “Company”) regarding compliance with the servicing criteria set
forth in Item 1122(d) of the Securities and Exchange Commission's Regulation AB (“Regulation AB”) for the Rate Reduction Bonds
Series 2018-1 (the "Platform") as of and for the year ended December 31, 2022, excluding criteria items 1122(d)(1)(ii), 1122(d)(1)(iii),
1122(d)(1)(iv), 1122(d)(2)(iii), 1122(d)(2)(vi), 1122(d)(4 )(iii), 1122(d)(4)(v), 1122(d)(4)(ix), 1122(d)(4)(x), 1122(d)(4)(xi), 1122(d)(4)(xii),
1122(d)(4)(xiii), and 1122(d)(4)(xv), which management has determined are not applicable to the activities performed by the Company with
respect to the Platform. PSNH’s management is responsible for the Company's compliance with the servicing criteria. Our responsibility
is to express an opinion on management's assertion about the Company's compliance with the servicing criteria based on our examination.



Our examination was conducted in accordance with the standards of the
Public Company Accounting Oversight Board (United States) and attestation standards established by the American Institute of Certified
Public Accountants, and, accordingly, included examining, on a test basis, evidence about the Company's compliance with the applicable
servicing criteria, including tests on a sample basis of the servicing activities related to the Platform, determining whether the Company
performed those selected activities in compliance with the servicing criteria during the specified period, and performing such other procedures
as we considered necessary in the circumstances. Our procedures were limited to selected servicing activities performed by the Company
during the period covered by this report and, accordingly, such samples may not have included servicing activities related to each item
included in the Platform. An examination involves performing procedures to obtain evidence about management’s assertion. The nature,
timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material misstatement of
management’s assertion, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to
provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the Company's compliance with the
servicing criteria.



In our opinion, management's assertion that the Company complied with
the applicable servicing criteria as of and for the year ended December 31, 2022 for the Platform is fairly stated, in all material respects.



/s/ Deloitte & Touche LLP



March 29, 2023