______________________________________

IN THE MATTER OF
ENERGY EAST CORPORATION

File No. 70-9609

(Public Utility Holding Company Act of 1935)

______________________________________

CERTIFICATE PURSUANT TO RULE 24

(a)

The sales of any Common Stock or Preferred Securities by Energy East and the purchase price per share and the market price per share at the date of the agreement of sale:

None

(b)

The total number of shares of Common Stock issued or issuable under options granted during the quarter under Energy East's dividend reinvestment plan and employee benefit plans or otherwise, including any plans subsequently adopted:

Under the Dividend Reinvestment and Stock Purchase Plan, 233,562 shares were new issuances. Under employee benefit plans, 14,694 shares of Energy East common stock were purchased in the open market.

(c)

If Common Stock has been transferred to a seller of securities of a company or assets being acquired, the number of shares so issued, the value per share and whether the shares are restricted to the acquiror:

None

(d)

The name of the guarantor and of the beneficiary of any guaranteed note, Energy East Guaranty, Intermediate Holding Company Guaranty or Nonutility Subsidiary Guaranty issued during the quarter, and the amount, terms and purpose of the guaranty:

Terms

Guarantor

Beneficiary

Amount

Start
Date

Expiration
Date

Purpose

Energy East Corporation

BP Energy Co, BP Canada Energy Marketing Co & BP Canada Energy Co.

$1,000,000(1)

11/20/03

6/30/04

Gas Purchases

Energy East Corporation

Emera Energy Incorporated and Emera Energy Services, Inc.

$500,000    

11/20/03

12/31/04

Gas Purchases

Energy East Corporation

TXU Portfolio Management, Co. LP

$500,000    

10/09/03

10/31/04

Energy Related Commodities

Energy East Corporation

New York Independent System Operator

$29,000,000(1)

11/12/03

7/31/04

Electricity Purchases

Energy East Corporation

Hewlett-Packard Financial Services

$3,000,000    

10/20/03

(2)

Leased Equipment

Energy East Corporation

Emera Energy Services, Inc.

$200,000    

10/24/03

3/31/04

Gas Purchases

(e)

The amount and terms of any Debentures issued during the quarter:

None

(f)

The amount and terms of any financings consummated by any Nonutility Subsidiary during the quarter that are not exempt under rule 52:

None

(g)

The notional amount and principal terms of any Interest Rate Hedge or Anticipatory Hedge entered into during the quarter and the identity of the parties to the instruments:

None

(h)

The name, parent company, and amount invested in any Intermediate Subsidiary or Financing Subsidiary during the quarter:

Name

Parent Company

Amount Invested

Energy East Enterprises, Inc.

Energy East Corporation

$600,000

Energy East Telecommunications, Inc.

The Energy Network, Inc.

$46,000

Energy East Solutions, Inc.

The Energy Network, Inc.

$79,000

Energetix, Inc.

RGS Energy Group, Inc.

$16,064,560

(i)

A list of U-6B-2 statements filed with the Commission during the quarter, including the name of the filing entity and the date of filing:

None

(j)

The amount and terms of any Short-Term Debt issued by Energy East during the quarter:

Energy East issued short-term debt in the form of a bank credit facility during the quarter in the amount of $410 million, at interest rates ranging from 1.80% to 2.00%, and with a maximum amount outstanding of $190 million.

(k)

The amount and terms of any Short-Term Debt issued by any Utility Subsidiary during the quarter:

Rochester Gas and Electric Corporation (RG&E) issued short-term debt in the form of a bank credit facility during the quarter ranging from $5.5 million to $15.0 million, at interest rates ranging from 1.45% to 1.58%, and with a maximum amount outstanding of $15.0 million.

New York State Electric & Gas Corporation (NYSEG) issued commercial paper during the quarter ranging from $1.0 million to $30.4 million, at interest rates ranging from 1.07% to 1.22%, and with a maximum amount outstanding of $61.8 million.

The Southern Connecticut Gas Company (Southern) issued short-term debt in the form of a bank credit facility during the quarter ranging from $11.0 million to $23.0 million, at interest rates ranging from 1.68% to 1.71%, and with a maximum amount outstanding of $23.0 million.

Central Maine Power Company (CMP Co) issued short-term debt in the form of a bank credit facility during the quarter ranging from $5.0 million to $10.0 million, at interest rates ranging from 1.60% to 1.66%, and with a maximum amount outstanding of $15.0 million.

Connecticut Natural Gas Corporation (CNG) issued short-term debt in the form of a bank credit facility during the quarter ranging from $2.0 million to $22.0 million, at interest rates ranging from 1.71% to 4.00%, and with a maximum amount outstanding of $28.0 million.

Berkshire Gas Company (BGC) issued short-term debt in the form of a bank credit facility during the quarter ranging from $1.0 million to $2.0 million, at an interest rate of 2.1%, and with a maximum amount outstanding of $13.0 million.

(l)

The amount and terms of any Short-Term Debt issued by any Intermediate Holding Company during the quarter:

None

(m)

Consolidated balance sheets as of the end of the quarter and separate balance sheets as of the end of the quarter of each company, including Energy East, that has engaged in jurisdictional financing transactions during the quarter:

Consolidated balance sheet of Energy East as of December 31, 2003, included in Energy East's Form 10-K for the year ended December 31, 2003, File No. 1-14766 and incorporated by reference.

Balance sheet of RG&E as of December 31, 2003, included in RG&E's 10-K for the year ended December 31, 2003, File No. 1-672 and incorporated by reference.

Balance sheet of NYSEG as of December 31, 2003, included in NYSEG's 10-K for the year ended December 31, 2003, File No. 1-3103-2 and incorporated by reference.

Balance sheet of Southern as of December 31, 2003, filed confidentially pursuant to Rule 104.

Balance sheet of CMP Co as of December 31, 2003, included in CMP Co's 10-K for the year ended December 31, 2003, File No. 1-5139 and incorporated by reference.

Consolidated balance sheet of CNG as of December 31, 2003, filed confidentially pursuant to Rule 104.

Balance sheet of BGC as of December 31, 2003, filed confidentially pursuant to Rule 104.

(n)

A table showing, as of the end of the quarter, the dollar and percentage components of the capital structures of Energy East on a consolidated basis, each Intermediate Holding Company and each Utility Subsidiary:

Capital structure tables of Energy East on a consolidated basis, each Intermediate Holding Company and each Utility Subsidiary filed confidentially pursuant to Rule 104.

(o)

A retained earnings analysis of Energy East on a consolidated basis, each Intermediate Holding Company and each Utility Subsidiary detailing gross earnings, goodwill amortization, dividends paid out of each capital account, and the resulting capital account balances at the end of the quarter:

Retained earnings analysis of Energy East on a consolidated basis, each Intermediate Holding Company and each Utility Subsidiary filed confidentially pursuant to Rule 104.

(p)

The amount of any tax credit or loss carryover generated by Energy East during the preceding taxable year as a result of interest expense on Acquisition Debt and Previous Acquisition Debt:

Energy East's filing of its 2002 consolidated federal and state income tax returns did not produce any tax credit or loss carryovers as a result of either interest expense on Acquisition Debt or Previous Acquisition Debt.

(q)

A description of how the income tax credit and/or income tax liability was calculated and allocated to all companies included in the consolidated tax return, showing all of Energy East's interest costs and any assumptions used in the calculations:

The description of how the income tax credit and/or income tax liability was calculated and allocated, showing all of Energy East's interest costs was filed confidentially pursuant to Rule 104 for the quarter ended September 30, 2003. That information did not change for the quarter ended December 31, 2003.

(r)

A statement that the allocation of tax credits and liabilities was conducted in accordance with the Tax Allocation Agreement in effect and filed as an exhibit:

Energy East has allocated its 2002 combined tax liability and credits to its subsidiaries and affiliates in accordance with the Tax Sharing Agreement that was approved by the Securities and Exchange Commission.

March 29, 2004

Energy East Corporation


By:         /s/Robert D. Kump                                      
       Name: Robert D. Kump
       Title:   Vice President, Treasurer & Secretary