|Exhibit 31(f)                                                                                                                                                                                                                                      
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|NORTHEAST ENERGY ASSOCIATES, A LIMITED PARTNERSHIP(the registrant)Rule 13a-14(a)/15d-14(a) Certification                                                                                                                                           
|I, Mark R. Sorensen, Vice President and Treasurer of ESI Northeast Energy GP, Inc. (equivalent to the Chief Financial Officer of registrant) as Administrative General Partner of Northeast Energy Associates, a limited partnership, certify that:
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|Date:  March 23, 2004                                                                                                                                                                                                                              
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