|Exhibit 31(j)                                                                                                                                                                                                        
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|NORTHEAST ENERGY, LP(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, LP, certify that:
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|Date:  March 23, 2004                                                                                                                                                                                                
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